Pittsburgh Intergovernmental Cooperation Authority
The Pittsburgh Intergovernmental Cooperation Authority (Pittsburgh ICA, also known as the Intergovernmental Cooperation Authority for Cities of the Second Class) is a special administrative body created by the Commonwealth of Pennsylvania to oversee the finances of the City of Pittsburgh. The Pittsburgh ICA was created by the Pennsylvania General Assembly though the "Intergovernmental Cooperation Authority Act for Cities of the Second Class" or "Act 11 of 2004" on February 12, 2004. The Pittsburgh ICA is charged with "providing for financing" in Pittsburgh. It may only consider whether city budgets "are balanced, based upon prudent, reasonable and  appropriate assumptions and if they comply with the city’s pending Act 47 recovery plan. Policy questions are outside its legal jurisdiction when approving or disapproving budgets." The Pittsburgh ICA operates within the context of an "Intergovernmental Cooperation Agreement" between it and the City of Pittsburgh. The Pittsburgh ICA has had difficulties with its financial records.