Impeachment, public budget and accountability

The presidential appropriation is an ordinary instrument in the government's activity to allow the Executive Branch to spend money without the participation of the Congress. The research analyses the presidential appropriation of the presidents of Brazil since 90's. The central question studied is: Will the government, the parliament, the Union Audit Court accept a new reality in the public finance affairs, after the impeachment of former president Dilma Rousseff? Partial conclusions indicate that the federal budget will ever accept changes by additional credits, but with the obedience of the rule of law, the democracy and the previsibility of the public budget. However, it is not possible to confirm that the additional appropriations will be subject of more studies inside the budget process. If not be subject of more studies, the country would reestablish the permissiveness between the branches and the institutions.