I think conflict of interest would depend on the situation also. For example, there's a local high school who's girls basketball games I won't work because my cousin is the varsity head coach, and it's his program from top to bottom. I know this for a fact because his hand is in it all the way. The boys games from that school I have no problem accepting because there's no conflict.

I would accept any games that involve my alma mater, mainly because I know all the coaches from my days have either stepped down as coaches or have retired from the school. I've only been out 15 years. Seems like anyone can wait 10 years to go back and work games at their alma mater and be safe.

I have a nephew who plays football and basketball for a small school a couple of hours away, and I've made it known that I will not work any games, boys or girls, for that school. However, a school I used to work at, I have no problems accepting games because I hardly know any of the kids that attend now.

Like I said at the beginning, it all depends on the situation that arises. Each official must use his/her judgement and allow the officials' code of ethics (National Fed has a good one) to guide their thinking. I'm bound by a code of ethics in another field that I work in, and turn to that code when I need guidance in making a decision that may be ethically based.