Michael Holcomb

Assistant Director Single Audit Division, Dept of HHS OIG

Michael Holcomb is the Assistant Director of the HHS OIG Office of Audit Services, Single Audit Division. His responsibilities include overseeing the desk review and quality control review activities related to Single Audits. He began his career at the Single Audit Division in 2008 and has conducted desk reviews on thousands of Single Audit reports and has performed multiple Quality Control Reviews on a variety of entities ranging from States, Cities, Universities, and non-profit organizations. In addition, he has worked and led on special projects including updates of the OMB Compliance Supplement, the CIGIE Guides for Desk Reviews and Quality Control Reviews of Single Audit Reports, the NASACT Appendix A Single Audit Peer Review Checklist, and the AICPA Audit Guide. Most recently, he led a team in the development of the Division’s new upcoming website landing page dedicated to Single Audit oversight. In 2023, he was awarded the Inspector General’s Cooperative Achievement Award for his efforts on the Single Audit Division’s Provider Relief Funding Project team which led to the identification and notification of 80 failed and 810 technically deficient Single Audits. Michael graduated from the University of Kansas with a bachelor’s degree in Accounting.