RIO DE JANEIRO — President Michel Temer of Brazil probably benefited from a bribery scheme aimed at helping a conglomerate with a business project, according to a preliminary Federal Police report released on Tuesday that has already intensified pressure on the beleaguered leader as he struggles to push austerity measures through Congress amid a political crisis.

“The president being accused by the police of corruption is bad anywhere in the world,” said Carlos Melo, a professor of political science at the Insper business school in São Paulo. “It is a dangerous moment.”

The preliminary report, written by an officer of the Federal Police, Brazil’s equivalent of the F.B.I., and made available by the Supreme Court on Tuesday, examined wiretaps, testimony and other evidence from executives of the food giant JBS, who have agreed to a plea bargain with prosecutors.

It said that “conclusions should be drawn about the payment of undue advantages” to Rodrigo Rocha Loures, a close aide to the president and former lawmaker who was jailed after being filmed taking delivery of a suitcase containing more than $100,000, and also indirectly to Mr. Temer.