At the annual Seminar on Municipality Audit and 3rd Annual meeting of the EUROSAI TFMA Members with the title “Functions Performed by Municipalities“ held in Lisbon (Portugal) on 10th and 11th October 2019 experience of European SAIs related to the powers of municipalities were presented. Seminar was attended by the Second Deputy President mag. Mojca Planinšek and the Supreme State Auditor mag. Aleksej Šinigoj. Slovenian SAI focused in its presentation on municipal powers with respect to balance between diversity and unity when undertaking tasks. Some municipal functions cannot be uniformly defined since they are laid down in many sectoral laws. This, causing difficulties to the local authorities, citizens as well as to the ministries and supervisory bodies, while the Court of Audit must express its point of view thereto in the audit reports.