Representatives, which considered that two decrees signed by Rousseff without approval of Congress were neutral from a fiscal perspective, once the primary sources and financial expenses listed in the documents were equivalent. Witnesses The hearings began on 8 June 2016 with four prosecution witnesses. The prosecutors were Janaína Paschoal and Miguel Reale Junior; Rousseff was represented by her lawyer, José Eduardo Cardozo. Oliveira, procurator of the Federal Court of Accounts (TCU), said that in April 2015 TCU identified the recidivist fiscal misconduct, so-called "tax pedaling", immediately rejected. There was no previous understanding to modify the rules and the consensus, and every time that the TCU has ruled, it had disapproved the conduct adopted by Rousseff. He reiterated that the President acted intentionally to borrow from public banks, and acted "coercively" in these operations. This, in his opinion, was serious, and forbidden by the fiscal responsibility law. The practice, he said, went on for years, including throughout the year 2015. Antonio Carlos Costa D'avila Carvalho, the auditor of TCU, said that the Rousseff's fiscal practices were unprecedented and caused serious outcomes. Adriano Pereira de Paula, credit operations manager of the National Treasury, and Otavio Ladeira de Medeiros, deputy secretary of the National Treasury, also testified during this session. Medeiros said that the delays of the federal government in the transfers to subsidize the loans of the Plan Safra were regularized throughout 2015 – thus confirmed what had been said before by de Paula – and as for the debt stock, the decision of the Federal Court of Accounts was awaited so that it could make the payment. Prosecution witnesses Tiago Alves de Gouveia Lins Dutra and Leonardo Rodrigues Albernaz, both TCU auditors, testified on 13 June. Tiago Dutra said that Rousseff created overdrafts with public banks in 2015 that had already observed in 2014. A TCU report indicated a delay of eleven months in transferring to banks an amount of R$2.6 billion, and five months in transferring R$3 billion related to the operations. For principal and interest, until December 2015, the government have been paid R$15 billion, of which R$2 billion were related to interest. Albernaz said that more than fifty auditors had carried out an analysis of Rousseff accounts and concluded unanimously that her administration has made "the most reckless management" of public finances since the Fiscal Responsibility Law was enacted in May 2000. Committee President Raimundo Lira announced the