Los Angeles County Sheriff Lee Baca has accepted gifts from executives seeking his agency’s business, individuals who later received special treatment from him, and even a pair of felons implicated in a massive money-laundering and fraud scheme, according to a Times review of disclosure records…

Since becoming sheriff in 1998, he has accepted more than $120,000 worth of gifts and free travel. In a recent three-year span, he accepted significantly more freebies than California’s 57 other sheriffs combined.

State law allows local officials to accept gifts, with some restrictions. But government watchdogs said Baca’s willingness to accept so many gifts creates potential conflicts of interest.

“Doesn’t he realize the appearance is terrible?” said Bob Stern, president of the Center for Governmental Studies. “When you’re taking gifts from strangers, there’s only one reason. They only give gifts because they want something.”

Baca rejected the notion that donors were looking for special favors or treatment. “The implication of all these gifts is ‘Well, they’re influence-buying.’ Nothing could be more opposite than that,” he said. “What they’re expressing is appreciation for the respectful way we do business…”

RTFA. It’s long, almost as complex as the way the sheriff rationalizes away any sense of ethics while accepting gifts from people doing business with the county.