The Intergovernmental Cooperation Authority for Cities of the Second Class-commonly known as the ICA and more commonly as the oversight board-was created in 2004 to help prevent a fiscal calamity in Pittsburgh. The statute creating the board (Act 11) states that “the inability of a city of the second class to provide essential services to its citizens as a result of a fiscal emergency is hereby determined to affect adversely the health, safety, and welfare not only of the citizens of that municipality but also of other citizens in this Commonwealth”.