According to Article (1) of the Law of the supreme audit court, the purpose of the supreme audit court is to exercise continuous financial control and Supervision In order to protect the Public property. The lack of explicitly of the law regarding the organizations that are subject to the supreme audit court and There are different interpretations of related laws, including principles (44 and 45) of the Constitution, the Islamic Councils Law, and the supreme audit court Law, and sometimes each organization interprets it favorably for its own benefit, It has caused the qualification of supreme audit court to deal with the internal resources of the municipalities to be a point of dispute between the supreme audit court and the municipalities. In the current research, while explaining the legal requirements regarding the qualification of supreme audit court in dealing with the internal resources of municipalities, it has discussed the challenges and obstacles in this direction.