Assigning Correct Matrix Codes and National Objectives

Assigning correct matrix codes and national objectives to activities is important, not only in recording the eligibility of activities, but also in accurately reporting accomplishment data. The matrix code and national objective selected for an activity generally identify the purpose for which assistance is provided and determine the type of accomplishment units that should be reported. When HUD aggregates accomplishment data to the national level to fulfill reporting requirements to Congress or provide requested information, data in IDIS are generally aggregated by matrix code. Therefore, grantees across the country must be consistent in uniformly applying matrix codes and national objectives to activities. The Definitions of IDIS Matrix Codes and the Matrix Code/National Objective Table provide assistance in selecting the correct codes. If, after reviewing these materials, you still have questions regarding the correct codes to assign to an activity, your HUD Field Office Representative can assist you in making your determination.

Some general tips regarding matrix codes:

• When selecting a matrix code for an activity, use the most specific code that applies. The 03 code for Public Facilities and Improvements and the 05 code for Public Services should be used only when an activity does not match any of the more specific codes under these general categories.



• 03T, Operating Costs of Homeless/AIDS Programs, is a public service activity under the CDBG program, and all expenditures for activities with this matrix code are included in calculating the public services cap on the financial summary (line number 26).



• Some grantees make incorrect determinations about whether activities should have matrix codes under the Public Facilities and Improvements category or under the Public Services category.
  
  When undertaking activities involving physical improvements, such as construction or rehabilitation, to public facilities or infrastructure, assign a Public Facilities and Improvements code.
  
  A Public Services code should be assigned to activities providing services, such as the delivery of meals to senior citizens and HIV/AIDS patients, substance abuse recovery programs, recreational and counseling programs for teenagers, employment training programs, and legal aid. As allowed under the regulations, Public Services activities may include the cost of renting a facility in which a service is located/provided, as well as the cost of operating and maintaining that portion of the facility used by the service.
  
  
• Assign matrix code 05 to activities that provide housing counseling. 05R, direct homeownership, should be used only when housing counseling is an ancillary function associated with homeownership assistance being provided as a public service. While matrix code 13 reflects homeownership assistance allowable under 570.201(n)(http://edocket.access.gpo.gov/cfr_2004/aprqtr/24cfr570.201.htm), housing counseling is not eligible under 13 because it is not included as one of the eligible activities under this category in the statute. Therefore, housing counseling provided in conjunction with homeownership under 570.201(n)/ matrix code 13 should be classified separately as a public service under 05.



• Assign matrix code 14H to report activity delivery costs directly related to carrying out rehabilitation activities eligible under 570.202 (http://edocket.access.gpo.gov/cfr_2004/aprqtr/24cfr570.202.htm). Activities using this code may not include the costs of the actual rehabilitation.



• Also assign 14H to activities assisted under 570.201(k) (http://edocket.access.gpo.gov/cfr_2004/aprqtr/24cfr570.201.htm), housing services in conjunction with HOME projects.