An unfunded mandate is a provincial requirement imposed on municipalities without corresponding funding to cover compliance costs. Provinces can require municipalities to provide services, meet standards, or perform functions, but may not provide money to pay for these requirements. Unfunded mandates frustrate municipalities because they must raise property taxes or reduce other services to comply with provincial requirements they didn't choose. Examples include mandated accessibility upgrades, environmental standards, reporting requirements, or service level standards. Municipal associations consistently advocate against unfunded mandates, arguing provinces should either fund mandated activities or give municipalities flexibility in meeting them. The 'who decides, who pays' principle suggests the government imposing requirements should provide funding.