Marseille are at risk of UEFA punishments after European football's governing body said the French club had failed to comply with a settlement agreement relating to Financial Fair Play breaches.
Last June, the Ligue 1 outfit reached a settlement with UEFA after they were investigated for non-compliance with break-even requirements set out in FFP rules.
In the agreement, Marseille said they would report a maximum break-even deficit of €30million in the financial year ending 2020, €0m for the year ending 2021 and reach "full break-even compliance" by the 2022-23 season.
They were also told to pay €6m, withheld from revenues gained from playing in UEFA competitions, €4m of which was conditional based on their compliance with the settlement. Marseille's squad size for European tournaments was also restricted.
The club also agreed to restrictions on the ratio of employee benefit expenses to revenue and the amortisation of player registrations.
In a statement released on Thursday, UEFA confirmed Marseille have been referred to the adjudicatory chamber of the Club Financial Control Body (CFCB) but did not specify with which part of the settlement agreement the club had allegedly not complied.
Lechia Gdansk have also been referred after UEFA said the Polish club "failed to provide the CFCB investigatory chamber with the required break-even information during the 2019-20 season".