Documenting Cost Share and Cash Match

Cost sharing or matching means that portion of project or program costs not borne by the sponsor.
Cost sharing is used to describe a commitment of any size. Even very small commitments (down to 1 percent of project costs) are described as cost sharing.
Use of the term "matching" generally describes a larger commitment. Matching is often referred to as a dollar-for-dollar, 2-for-1, or 3-for-1 match of non-federal funds to sponsor funds.
If your project includes cost share, the costs that are counted as cost share must meet the same criteria as direct costs: allowable, allocable, and reasonable. Special Funds Accounting will provide documents for cost share certification as required by the award agreement.