Match funding fails reviews when the organisation cannot show that the contribution was real, timed to the project, and valued on a method the funder accepts. Cash match needs bank evidence linked to the project code. In-kind match needs a valuation method stated in the award or agreed in writing—hourly rates, published price lists, or signed partner letters.
Build a running schedule from month one: date, description, value, source document, and which claim period it supports. Revisit the schedule when staff change or partners drop out. At close-out, the schedule should reconcile to the percentage in your award without heroic reconstruction.
If your match ratio slips, speak to the funder before the final claim. Many will discuss a variation; few will overlook a silent shortfall.