Q. Why is Dilma Rousseff facing impeachment proceedings?

She is charged with violating budgetary laws in order to conceal a deficit before what she anticipated would be a tough 2014 re-election campaign, borrowing money from banks that the executive branch controls to fund domestic programs, and making changes to the federal budget without congressional approval.

Q. What did the Senate vote on?

The Senate voted on whether to start a trial of Ms. Rousseff. Last week, a Senate committee formally presented charges against her when it approved a document detailing the accusations.

Q. What exactly are those charges?

Ms. Rousseff is accused of violating Articles 85 and 167 of Brazil’s 1988 Constitution and the 1950 Law of Impeachment in making changes to the budget without congressional authorization. She is also accused of violating the Constitution and the same 1950 law in borrowing money from an institution that the state controls.

Image: President Dilma Rousseff of Brazil in the capital, Brasilia, on Tuesday.CreditFernando Bizerra Jr./European Pressphoto Agency