Ontario has conducted several Provincial-Municipal Fiscal and Service Delivery Reviews examining how costs and responsibilities should be divided between provincial and municipal governments. These reviews address which level should fund and deliver services like social assistance, public health, childcare, and land ambulance, and how funding transfers should work. The 2008 review resulted in uploading some social service costs from municipalities to the province. Such reviews reflect ongoing debates about fiscal balance, arguing municipalities need either more revenue sources or reduced responsibility loads. Outcomes significantly affect municipal budgets and the services municipalities must fund through property taxes.