; and (ii) shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and (B) for activities to improve the quality and supply of child care services described in subsection (g)(1)(B), and administration described in subsection (g)(1)(C)— (i) shall not include contributions being used as a non-Federal share or match for another Federal award; (ii) shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and (iii) may be in cash or in kind, fairly evaluated, including facilities or property, equipment, or services. (k) Monitoring and enforcement (1) Review of compliance with requirements and state plan The Secretary shall review and monitor compliance of States, territories, Tribal entities, and local entities with this section and State compliance with the State plan described in subsection (f)(3). (2) Issuance of rule The Secretary shall establish by rule procedures for— (A) receiving, processing, and determining the validity of complaints or findings concerning any failure of a State to comply with the State plan or any other requirement of this section; (B) notifying a State when the Secretary has determined there has been a failure by the State to comply with a requirement of this section