A number of laws govern the procurement of goods and services. Seeking competition guards against favoritism, extravagance, fraud and corruption. However, there is a well-established exception to these competitive bidding requirements for professional services, such as those rendered by attorneys, engineers or accountants, where cost is only one element that a responsible local official would want to consider. This report discusses some categories of professional services, the costs associated with these services and recent audit findings by OSC about local procurement policies and their implementation. The report also highlights best practices that local governments and school districts can follow that may reduce costs.