But bankers and analysts who track America's trillions in state and local government spending are surprisingly chill, for the most part, about Philadelphia's having to turn over the couch cushions (with help from auditors at Horsey, Buckner & Heffler LLP) to settle the books. (It's not just Philly: The U.S. military said two years ago that it wasn't exactly sure what happened to $7 trillion. Their auditors are working on it.)