California's State Controller is mailing final notices to delinquent local governments to file financial and accounting reports.
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.
"They're 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," Spokesman Jacob Roper said.
Roper says Controller John Chiang sent certified letters to each of the local governments warning of monetary penalties for non-compliance.
One special district in the Sacramento area is receiving a notice, the Arden Manor Recreation and Park District.
All 58 counties are current on their reporting requirements, so none were included in the mailing.