NILES, Ohio - The city of Niles is beginning work on a plan to get itself out of the fiscal emergency its in after a state audit revealed a more than $2 million defecit. 

The city's financial planning and supervision commission met for the first time Monday afternoon. The commission has 120 days to submit a financial recovery plan. 

While the commission works on a plan, the state auditor's office will begin the process by going through the city's bank records, all of which have been kept by hand. "You want to have double checks, and you want to have checks and balances in the systems," says Sharon Hanrahan of the Office of Budget management. "Hand records really don't lend themselves to that." 

Hanrahan says she it confident the city will be able to get themselves out of the fiscal emergency, but she's unsure of how long it will take.