recommending the rejection of the 2014 accounts, and Antonio Carlos Costa D'avila Carvalho Júnior, auditor of the TCU. Oliveira was questioned as an expert, not as an evidentiary, witness, as ruled by Lewandowski, after Cardozo accused Oliveira of making a report based on a biased understanding. He denied this, saying that he only fulfilled a recommendation to adopt a "less tolerant" rule that came from TCU. Oliveira asserted that Rousseff broke budget laws in 2014 and also in 2015. In his status as informant, his complaints could not be considered as evidence, but as technical information. The next prosecution witness questioned, D'Avila Carvalho, asserted that Rousseff "disguised" the accounting and was responsible for delaying transfers to state banks. Cardozo tried to disqualify this witness, accusing him of bias because he had helped Oliveira to draft the TCU report, "clearly an unethical situation that violates the principle of impartiality." However, Lewandowski overruled this motion. Cross-examination continued the next day when the defense called six witnesses: , economist, Geraldo Luiz Mascarenhas Prado, legal advisor, , former Secretary of the Ministry of Education, Nelson Barbosa, former Minister of Planning, Budget and Management Esther Dweck, former Secretary of Federal Budget Ricardo Ribeiro Lodi, Law professor at the State University of Rio de Janeiro. Dweck was found by Lewandowski to have a conflict of interest, since she was being contracted for the office of Gleisi Hoffmann, one of the senators opposed to impeachment. Gonzaga Belluzzo and Ribeiro Lodi testified as expert witnesses. Belluzo said that removal of an elected official should require very special care and could only be done in extreme situations, and that the trial wasn't facing one. Mascarenhas Prado said that in signing decrees Rousseff had relied on subordinates who vouched for the signings' legality, adding that she "was dismissed for issuing a decree to follow a determination of the National Justice Council". Cláudio Costa said the supplementary credit decrees were used for educational programs. Senator Cássio Cunha Lima refuted this, stating that the crime was not in the expansion of universities and technical schools, but in the lack of congressional authorization for the decrees. Barbosa said that decrees provide more leeway for the administration of funds when the budget is limited, and are used by experienced officials. Pro-impeachment senators insisted that the decrees had aggravated the economic crisis facing the country. Barbosa countered that the crisis was due to various internal