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".
The Ligue 1 club last year reached a settlement with UEFA after they were investigated for non-compliance with break-even requirements set out in FFP rules.
However, in a statement released on Thursday, UEFA confirmed Marseille had been referred to the adjudicatory chamber of the Club Financial Control Body after being suspected of failing to comply with the agreement.
Marseille responded with their own statement, explaining their project had initially relied on investment to "relaunch the club".
The French side now hope to be treated "fairly" by UEFA as the risk of punishments "in no way alters the will of the club" to become a competitive force again.
"Olympique de Marseille takes note of the decision of the investigatory chamber to forward the club's file to the adjudicatory chamber of the Club Financial Control Body," the statement read.
"Since the start of the project, OM have never hidden the need to invest massively with the capital of its shareholder to relaunch the club and once again display high ambitions.
"The club has now launched the second phase of its project, which makes economic sustainability and the return to financial equilibrium an essential objective.
"To this end, it collaborates fully and transparently with UEFA, and hopes to be treated fairly vis-a-vis other French and European clubs.
"This decision in no way alters the will of the club and its shareholder to continue building an OM that is sportingly ambitious and economically sustainable."
Marseille, who are second to Paris Saint-Germain in Ligue 1, appointed Paul Aldridge as an adviser in January as they reportedly aim to sell players to the Premier League to help restore this "financial equilibrium".
