A WELL-DEFINED SYSTEM FOR HANDLING CITIZEN COMPLAINTS NOT ONLY PROVIDES THE COMMUNITY WITH AN OPPORTUNITY TO POINT OUT AREAS OF CONFLICT BUT ALSO PROTECTS THE OFFICER FROM FRIVOLOUS CHARGES. TO DEVELOP THIS MANUAL OF SUGGESTED INTERNAL CONTROL POLICIES AND PROCEDURES, A GENERAL REVIEW OF THE PROFESSIONAL LITERATURE WAS MADE. THEN A THOROUGH STATISTICAL EXAMINATION EXPLORED ALL PREVIOUS COMPLAINT RECORDS AT THE SAN MATEO (CALIF.) COUNTY SHERIFF'S OFFICE. A SERIES OF PERSONAL INTERVIEWS WITH THE HEADS OF VARIOUS INTERNAL AFFAIRS UNITS IN THE BAY AREA FOLLOWED. A PROJECT QUESTIONNAIRE (INCLUDED IN THE APPENDIX) WAS THEN SENT TO MOST MAJOR POLICE AND SHERIFF'S DEPARTMENTS IN CALIFORNIA, WITH SOME SENT TO DEPARTMENTS THROUGHOUT THE UNITED STATES. THE FINAL PHASE WAS THE DEVELOPMENT OF SPECIFIC GUIDELINES FOR THE SAN MATEO SHERIFF'S OFFICE. IT WAS FOUND THAT TO BE EFFECTIVE, AN INTERNAL CONTROL SYSTEM SHOULD BE IMPARTIAL, DEAL WITH ANY REPORTED ABUSES IMMEDIATELY AND COMPLETELY, AND PROVIDE SAFEGUARDS FOR THE ACCUSED EMPLOYEE. THE SYSTEM MUST BE EASILY ACCESSIBLE TO THE PUBLIC AND THE RESULTS AVAILABLE IN WRITTEN FORM. IN BOTH EUROPE AND THE UNITED STATES CITIZEN COMPLAINTS ARE HANDLED EITHER BY THE COMMANDING OFFICER OF THE DIVISION WHERE THE ALLEGED MISCONDUCT TOOK PLACE OR BY A SPECIAL INVESTIGATIONS UNIT RESPONSIBLE TO THE TOP AGENCY ADMINISTRATOR. IN THE SAN MATEO PROJECT A CITIZEN COMPLAINT INVESTIGATION COORDINATOR IS RECOMMENDED. THIS PERSON CAN EITHER ASSIGN AN OFFICER AT LEAST ONE RANK ABOVE THE EMPLOYEE TO INVESTIGATE, OR IN MAJOR CASES, CONVENE A TASK FORCE. IN CASES INVOLVING SERIOUS CRIMINAL CHARGES THE INVESTIGATION SHOULD BE ASSIGNED TO AN OUTSIDE AGENCY SUCH AS THE DISTRICT ATTORNEY'S OFFICE OR THE STATE ATTORNEY GENERAL'S OFFICE. FORMS ARE RECOMMENDED FOR COMPLAINTS. ACTION WITHIN TWO DAYS IS RECOMMENDED. IF THE INVESTIGATION MUST TAKE LONGER, THE CITIZEN SHOULD BE SO ADVISED. A BILL OF RIGHTS FOR THE POLICE OFFICER IS ALSO RECOMMENDED. PROCEDURES ARE DETAILED FOR INVESTIGATION, PUBLICIZING THE RESULTS, AND PURGING INTERNAL INVESTIGATING RECORDS. APPENDIXES CONTAIN A BIBLIOGRAPHY, POLICE DEPARTMENTS CONTACTED, AND SAMPLE FORMS. (GLR)