This paper will analyse "public procurement", the terminology closely related to this term, as well as the legal procedures that are being carried out in the implementation of public procurement, public procurement contracts and possible "conflicts of interest". Public procurement should not be considered a "legal process" but a chance, through smart spending, to achieve different social goals and thus gain greater trust in the state. Conflicts of interest are a problem, especially in public procurement, because they can cause serious damage to the public budget. It is very important to respect the rules of certain legal and legislative provisions of national legislation and EU law that are implemented in national legislation. Transparency in public procurement is most effective for the apparent competition, which means that the contract should, as a rule, be allocated to the economic entities that have the best product and the best price with which they want to achieve the best outcome. The adopted public procurement procedure is a clear indicator of the degree of transparency as well as the new digital technologies that provide numerous opportunities for guidance, simplification of the public procurement process and an introduction to electronic public procurement. Solving the problem of conflict of interest is an important element of the political, organizational and legal context of the public sector and it needs to be avoided to the full extent because citizens expect high standards when public sector employees are dealing with financial funds, resources and assets.