While “matching” refers to a proportional amount that a recipient is required by statute to contribute to a project, for example, 20 percent of total allowable project costs, and cost sharing can be a negotiated amount, in practice the two terms are used interchangeably. The requirements that apply to allowability of costs or third-party in-kind contributions are the same whether the requirement is termed “matching” or “cost-sharing.” See Grants Management Advisory 2011-01 for additional information.