FIFA president Sepp Blatter’s payment to Uefa chief Michel Platini was a “conflict of interest”, says Domenico Scala, chairman of the world governing body’s audit and compliance committee.
Swiss Blatter, 79, and Frenchman Platini, 60, are both suspended while FIFA studies reports that a £1.35m payment was made in 2011 for work Platini did as Blatter’s adviser.
Platini claims the deal was an “oral contract” for work done from 1999-2002.
Both men deny any wrongdoing.
Scala told the Financial Times that the payment was not recorded in the accounts in 2002 and called that a “serious omission”.
Blatter is stepping down as president after 17 years, with Fifa confirming on Tuesday that it would elect his successor on 26 February next year.
Fifa vice-president Platini maintains he still wants to stand for the next presidency, but Fifa says it cannot recognize his candidacy while his ban is in place and he cannot campaign.
Scala added: “Both parties were members of Fifa’s executive committee and knowingly approved each year financial statements which were incorrect by 2m Swiss francs (£1.35m).
“That could be seen as falsification of the accounts.”
On Wednesday, FIFA’s independent ethics committee will discuss pending proceedings against senior figures under investigation.