Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-03 Income Verification Recommendation We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Management Response The Organization has appointed staff to provide additional training to ensure full compliance with the changing eligibility statutes once verification is completed. Proof of status change from the POs system will be required to ensure full compliance. Sincerely, Ana M. Martinez Authorized Signer Mater Academy, Inc. "