commitments of the State, as well as not to utilize the funds of the international loan allocated in the second half of 2009. 6. The Summoned party – the State Treasury – maintained that, implementing the objectives stipulated by the Law on Budget and Financial Management and executing the functions established by the State Treasury Regulation, the State Treasury inter alia opens accounts for the State budget fulfillment, operates the State budget accounts in the Bank of Latvia and other credit institutions, provides resources necessary for financing the State budget deficit and repayment of debt liabilities as well as makes investments of budget funds within the framework of the State budget financial funds management. Since 1 January 2007, the special budget accrual funds alongside with other available resources are used for the common cash flow in the joint budget accounts of the State Treasury in the Bank of Latvia, thus providing availability of funds for the State budget fulfillment in accordance with the approved annual State Budget Law and for other financial liabilities in due time. The State Treasury drew attention of the Constitutional Court to the fact that the State budget fulfillment indices, including the amount of revenues, expenditures and financed deficit of the State special budget as well as the source of financing this deficit are established in the annual State Budget Law and are not related to the actual balance of funds of the joint budget accounts of the State Treasury in the Bank of Latvia. In accordance with the Law on State Budget for 2009, the accruals from the previous years are the source for financing the State special budget deficit. Taking into account the fact that the funds available in the State budget accounts at the end of the year can be used in the next fiscal year, the statement that the balance of social budget funds has already been spent is incorrect. According to the data of the State Treasury, the State special budget accrual at the end of 2009 was LVL 854.4 million, out of those LVL 522.5 million were placed in term deposits and LVL 322.9 million – kept at the account balances of the State Treasury. Within the framework of joint financial management practice, the State Treasury ensures the availability of respective resources for the State special budget expenditure according to the annual State Budget Law. 14