FIFA insists secretary general Jerome Valcke was not involved in the administration of a $10million payment outlined in last week's United States Department of Justice indictment.
US authorities allege the sum was paid as a bribe to secure the 2010 World Cup for South Africa, with the New York Times reporting Valcke was responsible for transferring the funds to CONCACAF - then led by the indicted Jack Warner.
A FIFA statement read: "In 2007, as part of the 2010 FIFA World Cup, the South African Government approved a USD 10m project to support the African diaspora in Caribbean countries as part of the World Cup legacy.
"At the request of the South African Government, and in agreement with the South African Football Association (SAFA), FIFA was asked to process the project's funding by withholding USD 10m from the Local Organising Committee's (LOC) operational budget and using that to finance the Diaspora Legacy Programme.
"SAFA instructed FIFA that the Diaspora Legacy Programme should be administered and implemented directly by the President of CONCACAF who at that time was deputy chairman of the Finance Committee and who should act as the fiduciary of the Diaspora Legacy Programme Fund of USD 10m.
"The payments totalling USD 10m were authorised by the then chairman of the Finance Committee and executed in accordance with the Organisation Regulations of FIFA.
"FIFA did not incur any costs as a result of South Africa’s request because the funds belonged to the LOC. Both the LOC and SAFA adhered to the necessary formalities for the budgetary amendment.
"Neither the secretary general Jerome Valcke nor any other member of FIFA’s senior management were involved in the initiation, approval and implementation of the above project."
The South African Government has previously denied any wrongdoing in relation to the payment.
The allegations came as part of a wider operation that saw 14 people, including nine past and present FIFA officials, indicted for racketeering, conspiracy and corruption.
Valcke has not been accused of any offence and was not one of the FIFA officials named in the indictment.
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