 However, the federal government requires that in-kind contributions be properly valued and evidenced (such as estimating the value of a building to make sure that it meets the 20% of the program budget), and certain programs specifically require that matching be made by contributing money only.Level of effort defines particular goals or objectives the recipient must achieve with the assistance received, and includes recipient requirements for a specified level of service, specified level of expenditures for designated activities, and federal funds to supplement and not supplant non-federal services.Some examples are programs that establish that a recipient must provide medical services to 1,000 patients daily and programs that require that a recipients spend over 50% of its annual budget on capital projects, among other.