The rapporteur recommends that the TCU approve Temer's accounts with reservations.

Pedro Peduzzi, reporter for Agência Brasil - The Minister of the Federal Court of Accounts (TCU), Vital do Rêgo, rapporteur for the process of the accounts of the President of the Republic, Michel Temer, requested, in his preliminary opinion, the approval, with reservations, of the president's accounts for the year 2017. The approval, however, includes four warnings and 22 recommendations.

"I vote for the court to approve the draft judgment and preliminary opinion," said the minister, after warning that if structural measures are not implemented, government resources will be compromised by the payment of social security expenses and operating costs.

He emphasized the need for the spending cap, which limits the growth of government spending to the previous year's inflation rate, to be respected. He warned that if this does not happen, the government will lack the resources to pay its expenses.

"If the structural measures are not implemented, in a few years it would only be possible to pay for social security and operating expenses. A scenario in which, in the future, [the government] will have to resort to credit for its maintenance expenses," he added.

If approved by the TCU plenary, the opinion will be forwarded to the Joint Committee on Plans, Public Budgets and Oversight (CMO) of the National Congress for evaluation, which will prepare a new opinion. With the opinions from the TCU and the CMO in hand, senators and deputies will judge the president's accounts.

The analysis of the government's financial statements is conducted annually and covers both the budget and government performance, based on consolidated data obtained from various government agencies.