EIN: 650857507
UEI: XDELUSN1RUV6
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 26, 2023 (1061 days ago).
What is a management decision? →While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Show full finding ▾Hide full finding ▴A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
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-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Mater Academy, Inc. "
2021-001
Adequate income verification was not provided for one account tested. The students lunch status was not changed. Cause: The lunch status was not changed due to human error in following the control procedure. Effect: Failure to change the lunch status increases the risk of providing benefits to ineligible recipients. Recommendation: We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Show full finding ▾Hide full finding ▴B. Compliance ML ? 2022-03 Income Verification Criteria: The School is required to change the lunch status of students who?s guardian was unable to provide appropriate income verification. Condition: Adequate income verification was not provided for one account tested. The students lunch status was not changed. Cause: The lunch status was not changed due to human error in following the control procedure. Effect: Failure to change the lunch status increases the risk of providing benefits to ineligible recipients. Recommendation: We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
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. "
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
While the Organization did use purchase orders consistently on all purchases tested, we noted several instances where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for several purchases tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Show full finding ▾Hide full finding ▴A. Internal Control: ML ? 2021-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted several instances where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for several purchases tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Mater Academy March 21, 2022 HLB Gravier, LLP 396 Alhambra Circle, 9th Floor Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2021-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response The Organization has appointed staff to properly train and ensure full compliance of purchase order policies. Sincerely, Ana M. Martinez Authorized Signer Mater Academy, Inc.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
See Schedule of Findings and Questioned Costs for table
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FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
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FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
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Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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