As pointed out in the SDG-F's ToRs, “matching funds can come from the national government, bilateral donors, and other UN agencies, IFIs, private sector, civil society organizations, foundations or other stakeholders." The term “matching funds” points to the establishment with a partner of a political-strategic dialogue for effective development results as defined under the (Paris-Accra) Busan guidelines. It also aims to create a greater impact thanks to the greater scale of the programme. It thus does not include the cost of staff per se as co-financing.