Conflicts of interest that are not managed properly can lead to criminal acts of corruption. So far, several corruption crimes are motivated by conflicts of interest. The practice of conflicts of interest that occurs not only has an impact on state losses, but also injures the values of justice, humanity, and disrupts the quality of social welfare of the community. In other words, a conflict of interest will not only have the potential to harm the nation materially but also immaterially and interfere with the achievement of the nation's/national ideals. This study report on potential conflicts of interest in Pilkada funding is useful as accountability for 2015 Pilkada funding.