Nine California cities and more than 100 overdue special districts are being given until the end of the year to file financial records or face an audit.  Spokesman Jacob Roper explained what sort of information is missing, 

"They are more than a year late in reporting to the state some very basic accounting reports: total revenues, total expenditures, amount spent on salaries, amount spent on benefits and that sort of thing..."

Roper says Controller John Chiang sent certified letters to each of the local governments warning of monetary penalties for non-compliance.  

One of those special districts receiving notice is right here in the Sacramento area; The Arden Manor Rec and Park District.   

All 58 counties are up to date on reporting requirements, so none were included in the mailing.