the Prosecutor General has been notified concerning 11 violations of legal provisions detected as a result of these audits. The above violations are related to squandering of financial funds and property of the State and local governments, offences in the areas of bookkeeping and finance, violation of regulatory enactments regarding procurement, interest conflict situations and other various violations. The established violations of legal provisions were classified as squandering of financial funds and property of the State and local governments, as negligence in performing duties of the State civil servants, as exceeding of authority of the State civil servants and as inexpedient use of funds of the State and local governments. The State Audit Service also maintained that, during the audit “On 2008 Annual Report on the Fulfillment of State Budget and Budgets of Local Governments of the Republic of Latvia”, it was established that some State institutions had not followed the restrictions on bonus payments and material incentives. Therefore, the budget funds have not been used efficiently or have been used in violation of legislative acts. 11. The Summoned party – the Ombudsman of the Republic of Latvia (hereinafter – the Ombudsman) – maintained that social security rights belong to social rights that are very important; however at the same time these are special and different rights since their enactment depends on the economic situation in the country and the available resources. Therefore, in international documents, social rights are formulated as general duties of the State, giving Member States a broad freedom in the enactment of these rights. At the same time, it should be considered that these rights are included in the Constitution and hence the State cannot resign from the enactment of these rights. The above conclusion follows also from the principle of socially responsible state. The legislator has established temporary restrictions in disbursements of pensions, thus limiting the fundamental rights of persons guaranteed by Article 109 of the Constitution. Referring to the cases of the Constitutional Courts of Latvia and Lithuania, the Ombudsman acknowledged that the impugned provisions have to be assessed also in the context of Article 105 of the Constitution. When determining the legitimate end of the impugned provisions, the balancing of revenues and expenditures of the pension special budget can be deemed as such a legitimate end. The necessity to avoid creation 17