Brazil's federal audit court has begun discussing whether President Dilma Rousseff's government violated accounting practices and broke the country's finance law.

The court's 10 judges are deciding if Rousseff illegally used money from state banks to fill budget holes in 2014.

A finding of wrongdoing could open a strong legal avenue for Rousseff's opponents to begin impeachment proceedings against her in Congress.

The court formally is deciding if it will approve its earlier report that says Rousseff broke Brazil's finance law. Its recommendation will go to Congress, which will use the court's report when voting whether to reject or accept the government accounts.