The Pennsylvania Intergovernmental Cooperation Authority (PICA) is like a referee in a sports game. You know how a referee makes sure that everyone plays by the rules? Well, PICA does the same thing but for the government.
PICA is a special group of grown-up people that make sure the city of Philadelphia (which is in Pennsylvania) follows the rules when it comes to spending money. They make sure that the city does not spend more money than it has and that it is not wasting money on things it doesn't need.
PICA does this by looking at the city's budget (which is like a big list of money coming in and money going out) and making sure that everything adds up. If something doesn't look right, they will tell the city to fix it.
Just like a referee, PICA is only there to make sure everyone plays by the rules. They don't make the rules themselves. That job is for the government officials who were elected by the people to make decisions about how the city should spend its money.
In summary, PICA is like a grown-up referee that makes sure the city of Philadelphia plays by the rules when it comes to spending money. They check the budget to make sure everything adds up.