... regulation issued pursuant to a law constitutes an unfunded mandate." N.J.S.A. 52:13H-12 (Local Mandates Act) established the Council. The Council is charged ... that any provision of a statute . . . constitutes an unfunded mandate . . . ." N.J.S.A. 52:13H-12(a) (emphasis added.). If the Council determines that any provision ... at http://www.state.nj.us/localmandates/decisions.html (quoting N.J.S.A. 52:13H-12). Appellant asserts that the regulation mandating class sizes is an ...