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Featured Publications
Budget Structure and Process
Fact Sheet
Revenue Fact Sheet: Amusement Tax
January 9, 2026
Philadelphia’s Amusement Tax applies a 5.0 percent levy on in-person entertainment like sporting events, concerts, and clubs, generating the vast majority of its revenue from professional sports teams. After a sharp pandemic-era drop, collections rebounded with a compound annual growth rate of 9.4 percent from FY16 to FY25 and are projected to grow more modestly…
Budget Structure and Process
Fact Sheet
Revenue Fact Sheet: Revenue from Other Funds
January 8, 2026
Revenues from Other Funds reflect transfers into the General Fund from other City funds, most notably the Grants Revenue, Water, and Aviation Funds, to pay for services more efficiently managed centrally. Federal COVID-19 relief caused a dramatic spike in ROF from FY22 to FY25, but these revenues are projected to return to historical levels—about one…
Budget Structure and Process
Fact Sheet
Revenue Fact Sheet: Locally Generated Non-Tax
January 2, 2026
Locally Generated Non-Tax revenue includes fines, fees, permits, and investment earnings collected by City departments and plays an important role in diversifying Philadelphia’s General Fund. From FY16 to FY25, LGNT revenues grew steadily at a compound annual rate of 5.4 percent, though they are projected to decline slightly through FY30 due to reduced interest earnings…
PICA Governing Documents
PICA Bylaws
Bylaws of the Pennsylvania Intergovernmental Cooperation Authority
July 18, 1994
PICA's Bylaws goverrn how the organization is run and structured. It outlines the members of the Board, how meetins occur, and other aspects of the operations of PICA.
PICA Reports on Philadelphia's Five-Year Plan
Staff Report on the City of Philadelphia's Five-Year Plan
PICA Staff Report on the City of Philadelphia’s FY95-99 Five-Year Plan
May 2, 1994
PICA's Staff Report on The Five-Year Financial Plan for FY95-99 assesses Philadelphia’s financial health, analyzing projected revenue streams, expenditure obligations, and fiscal risks over a five-year period.
PICA Annual Report
Annual Report
PICA Annual Report FY1993
November 1, 1993
The Pennsylvania Intergovernmental Cooperation Authority (PICA) FY93 Annual Report provides an overview of the Authority's activities, financial oversight, and analysis of the City of Philadelphia’s fiscal condition over the past year. It includes key findings from PICA’s financial reviews, budget analyses, and policy recommendations aimed at ensuring the City's long-term financial stability as well as the Authority's financial statements and report from its auditors.
PICA Reports on Philadelphia's Five-Year Plan
Staff Report on the City of Philadelphia's Five-Year Plan
PICA Staff Report on the City of Philadelphia’s FY94-98 Five-Year Plan
April 14, 1993
PICA's Staff Report on The Five-Year Financial Plan for FY94-98 reviews Philadelphia’s fiscal policies, revenue projections, and budget challenges, focusing on expenditure management and debt obligations.
PICA Annual Report
Annual Report
PICA Annual Report FY1992
October 31, 1992
The Pennsylvania Intergovernmental Cooperation Authority (PICA) FY92 Annual Report provides an overview of the Authority's activities, financial oversight, and analysis of the City of Philadelphia’s fiscal condition over the past year. It includes key findings from PICA’s financial reviews, budget analyses, and policy recommendations aimed at ensuring the City's long-term financial stability as well as the Authority's financial statements and report from its auditors.
PICA Reports on Philadelphia's Five-Year Plan
Staff Report on the City of Philadelphia's Five-Year Plan
PICA Staff Report on the City of Philadelphia’s FY92-96 Five-Year Plan
June 4, 1992
PICA's Staff Report on The Five-Year Financial Plan for FY92-96 assesses Philadelphia’s revenue streams, expenditure trends, and financial challenges while outlining budget priorities and risk management strategies.
PICA Governing Documents
PICA Act
Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class, as Amended 2022
June 5, 1991
The PICA Act is the Commonwealth of Pennsylvania statute, originally passed in 1991 and most recently amended in 2022, that established PICA. It outlines the reasons why PICA is necessary and the structure and role of the Authority, as well as requirements for the City of Philadelphia.