Cost Share, also known as “non-Federal share,” or “match,” is the portion of the costs of a federally assisted project or program not borne by the Federal Government. The authorizing statute for each HMA program establishes the minimum cost share. The total cost to implement approved mitigation activities is generally funded by a combination of Federal and non-Federal sources. Both the Federal share and the non-Federal cost share must be for eligible costs used in direct support of activities that FEMA has approved in the grant award. Contributions of cash, third-party in-kind services, materials, or any combination thereof, may be accepted as part of the non-Federal cost share.FEMA administers cost-sharing requirements consistent with 44 C.F.R. § 13.24, Matching or Cost Sharing and 2 C.F.R. § 215.23, Cost Sharing or Matching. To meet cost-sharing requirements, the non-Federal contributions must be reasonable, allowable, allocable, and necessary under the grant program and must comply with all Federal requirements and regulations.