Page 21 of 46 and lobbying activities. The Directorate General of the Financial and Economic Crime Unit under the Ministry of Finance was entrusted with fraud and corruption cases. The Directorate of Internal Affairs investigated corruption within the Independent Authority for Public Revenue; the Internal Affairs Agency for Law Enforcement Bodies investigated crimes, including corruption, committed by law enforcement. The Court of Audit was the highest financial court and audit institution regarding use of public funds. Corruption: In 2022 the NTA received 3,513 complaints of alleged corruption, fraud, and maladministration (3,057 in 2021) and carried out 575 audits and inspections (393 in 2021), of which 13 (21 in 2021) were referred for prosecution. There were 32 convictions either at appeal or first instance levels (24 in 2021) and 15 acquittals (21 in 2021). Imprisonment was suspended in 28 of the 32 conviction cases. In February parliament passed a new law systematizing the asset declaration process; three months earlier it passed whistleblower protection legislation consistent with an EU directive. The whistleblower law entrusted the NTA with receiving, managing, and monitoring complaints about corruption; the law mandated written, verbal, and online mechanisms through which public and private sector employees could submit concerns. Country Reports on Human Rights Practices for 2023 United States Department of State • Bureau of Democracy, Human Rights, and Labor