An investigation in The Daily Telegraph on Tuesday claimed to have seen evidence suggesting that Warner and his family were paid almost $2 million by a firm controlled by a former Qatari football official, shortly after the decision was taken to award the country hosting rights to the 2022 World Cup.
Warner, who stood down from the FIFA executive committee in 2011 and served as vice-president of the organisation for 14 years, was one of the 22 people who voted to award Russia the 2018 World Cup and Qatar the 2022 tournament.
However, in a statement released to Perform, a FIFA spokesperson revealed that the world governing body would not be drawn on the allegations surrounding him.
"FIFA has no comment to make on this matter," said the statement.
"In principle, any evidence of potential wrongdoing can be submitted to the investigatory chamber of the independent Ethics Committee of FIFA for further investigation."
The decision to award Qatar the World Cup has proved controversial, with the tournament due to be held at the height of the summer, when the desert nation experiences searing temperatures.
Those concerns have led to a review by FIFA, with a task force established to look into the prospect of switching the tournament to a later date in the year.
According to The Daily Telegraph, Warner and his family declined to comment when contacted as part of the investigation, while a spokesman for Qatar's 2022 World Cup organising committee denied any wrongdoing in the bid process, saying: "The 2022 bid committee strictly adhered to FIFA's bidding regulations in compliance with their code of ethics.
"The supreme committee for delivery and legacy and the individuals involved in the 2022 bid committee are unaware of any allegations surrounding business dealings between private individuals."
