accounts of the prisons; minutes of the committees on the enforcement of the sentences under Art. 73 of the Law on Execution of Sentences and Detention (LESD) and overall disciplinary practice in the system of execution of punishments. Along with these highlights, the NPM followed up also the implementation of the recommendations given after thorough inspections in previous reports. Most of the recommendations sent in 2012 and 2013 to the Minister of Justice related to the situation of the prisons and prison dormitories have not been satisfied with the argument that there is a lack of the necessary funds to make capital expenditures. The NPM does not accept this argument and recalls the general principle set forth in art. 4 of Recommendation No Rec (2006) 2 of the Committee of Ministers of the Member States on the European Prison Rules, which states that "prison conditions that violate the human rights of the prisoners can not be justified by lack of resources." Living conditions. Overcrowding The NPM has found no significant improvement in the situation of PDL in terms of material conditions and overcrowding. However, it should be noted that with funds provided by the Norwegian Financial Mechanism, the following have been achieved: - Modernization of the medical centre (MC) and the day care centre in the prison in Sliven; - Complete reconstruction of the remand centre in Sliven; - Initiation of construction works in the MC and kitchen in the prison in Lovech; - Preparation for the commencement of building works in the prison dormitory "Razdelna" to the prison in Varna; - Preparation of investment project for transformation of buildings in the Debelt locality near Burgas, into a prison dormitory having capacity of 450 convicted. Additional resources in the amount of € 1,296,805 have been allocated to: - Renovation of the main building and the kitchen in the prison in Lovech ; - Renovation of the main building of the prison in Stara Zagora ; - Renovation of the kitchen area of the prison iin Burgas ; - Reconstruction of the dormitory of closed type "Atlant" in the city of Troyan. The total number of individuals serving a sentence of "imprisonment" has decreased by the end of 2014 and was just over 7,000. Despite the above findings, the material conditions in the cells remain in poor condition and positive change can not be observed except decline in the prison population. Evaluation of NPM is that the material and technical facilities are in extremely poor condition. This situation is particularly severe in prisons in the cities of Belene, Burgas, Varna, Lovech, and Bobov Dol. As an example may be given the prison in the city of Belene, where the material conditions in the area of high security can be defined as inhumane and dangerous to the health of the detainees. For example, in the 9th cell the moisture and mould were such that it was hard to breath even for the inspecting persons during interviews with PDL. *** As extremely poor can be determined also the living conditions in the prison dormitory of open type (PDOT) "Ceramic Factory" to the prison in the city of Vratsa. Ownership of buildings and land of the dormitory is private due to their inclusion in the capital of a privatized state-owned company. Ministry of Justice (MJ) has no legal basis to carry out budgetary expenditure in this property, so that the facilities have been left without maintenance for more than 20 years. Prisoners are placed in extremely unfavourable conditions for serving the sentence, which can cause damage to health. Therefore, the team of NPM assumed that the dormitory should be closed or 12