FIFA have sued former president Sepp Blatter and former Vice president Michel Platini for more than £1.5m.
According to BBC Sports, two million Swiss francs (£1.54m) was transferred to Platini, 64, on 18 January 2011 after Blatter, 83, approved the “disloyal payment”.
Fifa governance committee unanimously ruled earlier this month that the illicit funds should be repaid and put into further development of football.
Blatter said he was “an honest man” and had begun legal action against Fifa for the return of 60 personal watches. This he revealed in an exclusive interview with BBC Sports in July.
Blatter was FIFA president for 17 years and his reign ended when he was involved in corruption scandal in 2015. He was banned from football for six years.
He alleges false information was spread about him receiving money after 2014 World Cup.
Both Blatter and Platini are still denying any wrongdoing.