Summary: | This article discusses the relationship between the Brazilian Supreme Audit Institution (TCU) and the Organization for Economic Co-operation and Development (OECD) from the perspective of governance networks. Ball, Dale and Shultz form the theoretical framework for this work. Based on content analysis, an increase on the frequency of use of the term OECD in TCU reports over the period 2000-2015 was identified, as OECD turned from a general reference to a governance framework in this court's decisions. This can also be noticed in the analysis of the cooperation agreement signed by both institutions in 2013 and by the content of TCU reports. The reflections of this relationship in directing public policy are discussed, with a focus on education financing. As a result, the multiplicity of relationships established among neoliberal ideology institutions and the state is pointed out, and these institutions do not aim at exploiting the state, but at filling it with readymade and priced solutions.
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