BRASILIA, June 27.- The suspended president, Dilma Rousseff, had made no accounting manoeuvres was one of the foundations for the opening of impeachment against her, according to Senate technicians concluded a report released on Monday.
"According to the analysis of the data, documents and information concerning the Safra Plan, no intentional act by the President of the Republic was identified which had contributed directly or immediately to cause arrears," says the document quoted by DPA.
The text refers to the allegation that the Government of Rousseff transferred in arrears, to public banks, resources for beneficiaries of the Plan Safra, a state grant program for agricultural producers.
The delay in sending funds to banks, who met in a timely manner with the beneficiaries of the program, is a kind of loan from financial institutions to the Government, which violates the Fiscal Responsibility Law.
According to experts, although there was no wilful misconduct by Rousseff, the delay in the transfer of funds to banks is in violation of this law.
"The arrears owed to Banco do Brasil are a credit transaction that has the Union (central government) as a debtor, which violates Article 36 of the LRF (Fiscal Responsibility Law)," says the document, partially released by the portal Folha de Sao Paulo.
Rousseff defense, says the text, will use the award to conclude that the president did not commit the crime of responsibility.
Regarding the second crime imputed to Rousseff and also gave basis for the opening of impeachment, the survey confirms partially exposed by the prosecution.
It is opening additional lines of credit, which Rousseff authorized by decree, without asking for authorization from Congress, which can also constitute a crime of responsibility.
According to technicians, three of the four credit decrees that are the subject of the complaint against Rousseff were "incompatible" with the fiscal targets for 2015, which were promulgated.
"There is intentional action of the President of the Republic on the issue of the decrees," said the experts.
The text adds that those claims should have had prior authorization by Congress because it altered the fiscal target.
The appraisal was made by three Senate technicians at the request of the special committee of the Senate that is dealing with the impeachment of the president.
This week, the defence and prosecution presented their defence and testimony before the commission.
It is estimated that the final vote in plenary of the Senate, which must decide whether Rousseff is acquitted or convicted, will be held after August 22. 54 votes are required, of a total of 81, to make it dismissed.
Translated by ESTI