Susan A. Poling

Liaison Representative

Susan A. Poling is the General Counsel of the U.S. Government Accountability Office (GAO) and a member of GAO’s Executive Committee.  She heads the Office of the General Counsel (OGC), which includes responsibility for legal support for GAO’s audit teams and operations, appropriations law, and bid protest decisions.  Prior to being appointed the General Counsel, she was the Deputy General Counsel and Chief Ethics Officer.  She also served as the Managing Associate General Counsel responsible for appropriations opinions and decisions, Principles of Federal Appropriations Law (Red Book), and GAO audit engagements related to budget and financial management and assurance.

Ms. Poling joined GAO in 1990, and has worked in many areas, including natural resources, environment, education, health care, information technology, transportation, financial markets, community investment, and procurement.  She has testified before several congressional committees on a variety of topics, including rescissions and presidential signing statements.  She is also an instructor for GAO’s Principles of Appropriations Law course that GAO offers to federal agencies.  Before coming to GAO, Ms. Poling worked as an attorney in the Office for Civil Rights at the U.S. Department of Education and at a private law firm.

Ms. Poling received her Bachelor of Arts degree from the University of Dayton, and a Masters of Arts degree from the University of Maryland.  Ms. Poling earned her law degree from Georgetown University Law Center.  She is a member of the bars of the District of Columbia and Maryland, the American Bar Association, and the Federal Bar Association.