Court documents have revealed that former FIFA president Joao Havelange and executive committee member Ricardo Teixeira were paid millions of pounds in bribes by collapsed marketing company ISL.
The report, published by FIFA on Wednesday, stated that Havelange was paid at least 1.5 million Swiss francs (£1 million) and Teixeira at least 12.74 million Swiss francs (£8.37 million), and that the pair may have received as much as 21.9 million Swiss francs (£14.4 million).
FIFA agreed to pay compensation of 2.5million Swiss francs (£1.64 million) on the condition that criminal proceedings against the pair were dropped. It suggests that current FIFA president Sepp Blatter would have been aware of at least one bribe paid to Havelange.
The report states: "The finding that FIFA had knowledge of the bribery payments to persons within its organs is not questioned.
"This is firstly because various members of the executive committee had received money, and furthermore, among other things, it was confirmed by the former chief financial officer of FIFA as a witness that a certain payment made to Joao Havelange... amounting to CHF1m was mistakenly directly transferred to a FIFA account; not only the CFO had knowledge of this, but also, among others, P1 would also have known about it."
Havelange, 96, served as FIFA president between 1974 and 1998 and remains honorary president of the governing body, and he was also part of the International Olympic Committee (IOC) for almost four decades. Former Brazilian Football Confederation president Teixeira, 65, left the FIFA Executive Committee earlier this year.
The Brazilian duo are the only FIFA officials named in the report, with the identities of other members kept anonymous. It has, however, been confirmed that Blatter did not accept any bribes from ISL.
The report continues: "This announcement was part of a process of reforms launched at the FIFA Congress in June 2011, the roadmap for which was approved by the FIFA executive committee on 21 October 2011.
"The decision of the Swiss Federal Court also confirms that only two foreign officials will be named as part of the process and that, as previously communicated by the Prosecutor of Zug in June 2010, the FIFA president is not involved in the case ('no Swiss person involved')."
The revelations come after Switzerland's Supreme Court ruled that the details of the case should be made available to the media.