County governments purchase a variety of goods and services in multiple ways. Individuals who participate in the purchasing process should avoid conflicts of interest. For the 11 counties we reviewed, larger counties appeared to have adequate policies and procedures to manage conflict of interest for purchases and contracts, but smaller counties did not. State law has two requirements and best practices suggest additional ways counties can identify and manage conflict of interest problems. Although good policies are important, counties must rely on the honesty of their employees to detect most conflicts. The larger counties we evaluated typically had policies that addressed state law and best practices but the smaller counties did not. However, larger counties use a variety of purchasing processes and certain purchases receive little scrutiny for conflict of interests.