Temer's executive orders could lead the TCU (Federal Court of Accounts) to change Dilma's judgment.
Ministers of the TCU (Brazilian Federal Court of Accounts) have questioned whether there is a substantial difference between the provisional measures issued by Dilma Rousseff and condemned by the court, and those defended and adopted by the interim government of Michel Temer; Minister Bruno Dantas acknowledged that the TCU is in an "uncomfortable position" and stated that it is not the role of the body to give "prior comfort" to the federal government; so that Temer's "fiscal maneuvers" do not become a crime, the TCU must change Dilma's judgment – but without exonerating her, of course.
247 - Brazil's Federal Audit Court (TCU) is expected to today give its fourth approval for interim president Michel Temer to issue a provisional measure (MP) authorizing extra spending. This approval could lead to a review of irregularities in the issuance of this type of measure by President Dilma Rousseff.
Ministers of the TCU (Brazilian Federal Court of Accounts) have questioned whether there is a substantial difference between the provisional measures issued by Dilma Rousseff and those defended by the Temer government. At least three ministers believe it is a weakness to consider the use of this instrument as evidence of irregularity in the judgment of the 2015 accounts of the ousted president, according to a report by [source missing]. Vinicius Sassine.
On June 15, the TCU (Federal Court of Accounts) plenary gave Dilma 30 days to explain 23 indications of irregularities, five of which are associated with the issuance of four provisional measures that created extra expenses of R$ 49,6 billion without taking into account criteria of urgency and unpredictability.
After the episode, the Temer government began requesting court approval to sign provisional measures that released R$ 2,9 billion to the Rio government, focused on the Olympics; R$ 1,2 billion in subsidies for interest rates on BNDES loans, a situation in which there was a risk of repeating the practice of fiscal "pedaladas" (accounting tricks); and R$ 353,7 million for payment of expenses of the Labor Court.
In a recent interview, Minister Bruno Dantas stated that the Federal Court of Accounts (TCU) is in an "awkward position" because it has to respond to inquiries made by the economic team of interim president Michel Temer regarding the release of funds not foreseen in the Budget.
According to him, it is not the role of the agency to provide "prior reassurance" to the federal government.
"Having included the release of extraordinary credit by Provisional Measure among the 23 points of questioning to President Dilma Rousseff regarding last year's accounts, put us in the uncomfortable position of being confronted, week after week, with this reality [government inquiries]," Dantas said in an interview with G1.
“By suggesting that the release of credit through provisional measures outside of constitutional provisions is grounds for rejecting accounts, we have created tremendous insecurity for the government to govern. Governing is about managing scarce resources, and the court cannot keep providing prior reassurance to the government to make decisions,” he added.