A report prepared by experts of the Brazilian Senate notes that there is no evidence that the suspended president, Dilma Rousseff, participated in the fiscal maneuvers which resulted in the opening of destituyente trial is pending against it in the Senate, said Monday official sources.

According to the 223-page report prepared at the request of Rousseff’s defence, the ruling was responsible for issuing a series of decrees that altered budgets without proper authorization from Congress.

However, according to a note released by the Senate, Senate technicians found no evidence that Rousseff participated in arrears in the payment of loans to public banks, considered by the opposition as tax manoeuvres and that, according to the indictment, would present a crime of responsibility, which could end with the dismissal of the head of state.

According to the indictment, the government systematically delayed sending resources to the Banco do Brasil, Caixa Economica Federal and National Bank for Economic and Social Development (BNDES), amounts that were allegedly used to pay for social programs in a state election year.

These practices, which date from 2014 and that were maintained in 2015, gave support to the charge that led to the opening of impeachment against Rousseff, who last May 12 was suspended from duty and replaced on an interim basis by her then vice president, Michel Temer.

Rousseff has always maintained that the alleged fiscal maneuvers that led to the initiation of impeachment are part of the usual accounting handling of any government in Brazil.

The procedural phase will be completed by the end of July, when the instructor of the commission will present a report which shall recommend the dismissal of the president or quite the contrary; that the case be filed and that Rousseff be reinstated.

That report will be submitted in early August to the full Senate, which must decide by a simple majority of 41 votes, from the total of 81 members, if the cause continues.

If so, the Supreme Court shall convene the plenary of the Senate for a final session, which would be in mid-August.

In the final instance, Rousseff will be dismissed if so decided by a qualified two-thirds of the senators.

In that case, Temer should complete the mandate that expires on January 1, 2019, but if Rousseff is acquitted she will regain power once the judgment is published.

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