An inquiry into claims by former Football Association chairman Lord Triesman of improper behaviour by four FIFA executive committee members during England's 2018 World Cup bid has found evidence of several possible rule breaches.
The report by barrister James Dingemans QC has been sent to FIFA, the sport's world governing body, today.
An FA spokesman said: "Mr Dingemans has raised with the FA several outstanding issues with the current ethics code and bidding rules that FIFA would be well placed to address. The FA notes these concerns and will be raising them with FIFA in due course.
"Mr Dingemans cannot make a final determination on whether there has been any wrong doing because he does not have jurisdiction to speak to the FIFA executive committee members. It is for FIFA to do this and for FIFA to determine whether any of its rules have been breached."
Triesman alleged in Parliament earlier this month that FIFA vice-president Jack Warner and three other FIFA ExCo members made improper requests for cash or favours during England's 2018 World Cup bid campaign.
The issue is separate from the scandal that will see FIFA presidential candidate Mohamed Bin Hammam and Warner up before an ethics committee hearing on Sunday, with current FIFA president Sepp Blatter also summoned following a complaint by his opponent for the presidency.
It is understood that Triesman's claims against Warner have been corroborated by witnesses.
The claim that Warner asked for financial help to build an education centre has been backed up by Premier League chairman Sir Dave Richards, while Dingemans' file also includes an email from Warner to Triesman asking the FA to pay for Haiti's World Cup television rights.