At least 21 of Atwater, Calif.'s roughly 80 employees will receive layoff notices, a representative for one of its labor unions said yesterday, Reuters reported. City officials are trying to balance the Atwater's finances and avoid taking a step toward a bankruptcy filing for their city. The city of about 28,000 residents in California's Central Valley faces a budget gap of more than $3 million, which has prompted officials to say they would consider declaring a fiscal emergency, a move that could open the door to a bankruptcy filing.