Brazil president faces impeachment over creative accounting

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THE IMPEACHMENT CASE: The proceedings against President Dilma Rousseff are based on accusations that she broke fiscal laws in 2015 to hide budget problems. The main allegation is that her administration delayed moving treasury funds to state-owned banks to pay for government programs. Her critics say that made public finances look better than they were. Rousseff insists the practice is not an impeachable offense, pointing to other Brazilian presidents who used such creative accounting techniques and were not punished in any way.

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