Definition of cost sharing

Cost sharing or matching means that portion of project or program costs not borne by the Federal Government.

A-110 makes no distinction between cost sharing and matching. However, the terms are generally differentiated to describe the amount of the commitment.

Cost sharing is used to describe a non-federal 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 to sponsor funds.

Last Updated 6/24/02