Question juridique clé
Whether the federal complaint was sufficiently reasoned to be heard
Solution extraite
No. The filing did not engage with the cantonal authority's decisive reasoning and therefore failed to meet the statutory reasoning requirements.
Motifs extraits
Under Art. 42 and 106 BGG, a complaint must identify in a concise manner how the challenged decision violates federal or constitutional law. Merely disputing the calculation and presenting one's own view of the facts is insufficient. Additional submissions after expiry of the appeal period could not cure this defect.