Fifa has issued a complaint of “criminal mismanagement” against its former president Sepp Blatter.
The complaint has been sent to the Zurich prosecutor and relates to the involvement of Blatter and other former officials in the Fifa World Football Museum, which was considered a pet project of the 84-year-old.
Fifa said that the total cost of the project, based in a renovated and rented building in Zurich city centre, was about £425 million, money that “could and should have been channelled into the development of global football”.
Having been scheduled to open in about May 2015, when Blatter won a fifth presidential election, the museum was delayed until after he resigned from his role of 17 years under pressure from American and Swiss corruption investigations.
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Fifa has banned ex-president Sepp Blatter from football until 2028 after giving him a new suspension of six years and eight months.
Former Fifa general secretary Jerome Valcke has received a similar ban, with both also being fined £780,000.
The punishments were for "various violations" of Fifa's code of ethics.
The new bans start when the current suspensions of 85-year-old Blatter and Valcke, 60, end in October 2021 and October 2025 respectively.
A Fifa statement said: "The investigations into Messrs Blatter and Valcke covered various charges, in particular concerning bonus payments in relation to Fifa competitions that were paid to top Fifa management officials, various amendments and extensions of employment contracts, as well as reimbursement by Fifa of private legal costs in the case of Mr Valcke."
In its findings, world football's investigatory chamber found Blatter accepted "an undue economic benefit" of 23m Swiss Francs (£18m) "split over the years 2010 to 2014, as a result of the conflict of interest created by the allocation and execution of extraordinary bonus payments between limited top-ranking Fifa officials".
It also found that Blatter, Valcke, along with former Argentina football federation president Julio Grondona and ex-Fifa finance director Markus Kattner, had "set up a scheme through which they were allowing themselves to obtain extraordinary benefits with a minimum of effort".
It added: "This vicious circle saw three of them (Blatter, Grondona and Valcke) signing the amendment contracts of the others and approving the respective extraordinary bonuses, while the fourth (Kattner) was in charge of implementing the payment of such bonuses (as well as of keeping the matter "off the books", by not reflecting the bonuses in the Fifa financial statements and not reporting them to the Fifa auditors)."
A bonus of £18m ! how on earth do these people think they can get away with this shite ? mind you if he has been fined £780k then I suppose he has got away with it
All I think its done is its taught the likes of Infantino to be more cautious over being caught so they've closed ranks more
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Former Fifa president Sepp Blatter and vice-president Michel Platini have both been found not guilty following their fraud trial in Switzerland.
The pair stood trial over a payment of 2m Swiss francs (£1.6m) made by Blatter to Platini in 2011.