No, they are two separate grants and must be accounted for and reported to EAC separately.

Match to the federal funds by the state or by counties can be counted as match.  Any match the state requires from local jurisdictions can be counted toward the overall required state match, not just toward the funds dedicated to that jurisdiction.

In-kind match is always a contribution by a third-party.  Expenditures that the state incurs through its own budget are cash match.  Expenditures the state incurs, regardless of whether they were formerly paid for with federal funds, can be counted as state match as long as they are expended for activities within the approved budget for the grant (allocable to the grant).  E.g. The grant budget and narrative indicate the 2020 funds will be spent for activities in support of post-election auditing and cyber security upgrades to the voter registration system.  Costs the state covers for those activities can be used as match on the grant. 

As the 2020 elections rapidly approach, the US Election Assistance Commission (EAC) designed a forum to address growing concerns regarding accessibility and security. This all-day forum brought together state and local election officials, people with disabilities, disability advocates, and election security experts to discuss issues and advance solutions.

The Technical Guidelines Development Committee (TGDC) discussed the Voluntary Voting System Guidelines 2.0 (VVSG 2.0) Technical Requirements and goals for 2020, and voted on recommending the requirements to the EAC's Acting Executive Director.

The EAC will publish a list of voting systems that have been certified with this patch. Additionally, you should reach out to your voting system vendor for information on whether an update is necessary and what their implementation plan is in the event you require an update.