The 164-page indictment states disgraced former FIFA vice-president Jack Warner agreed a bribe of US$10 million with South African bid officials to vote for the 2010 World Cup.

Significantly, the cash was transferred via a FIFA bank account in Switzerland, on the authority of an unnamed "high-ranking FIFA official" to an American bank account controlled by Warner.

Even more damning is the indictment's statement that the money was "funds that would otherwise have gone from FIFA to South Africa to support the World Cup".

The indictment's contents in effect suggest that corruption went to the very heart of FIFA. An unnamed senior South American FIFA member was also involved in the bribes, says the indictment.

FIFA would not respond to the contents of the indictment. A spokesman said via email: "Please understand that we cannot comment on investigations that are ongoing."

Warner, who is now on bail in Trinidad facing extradition to the USA, had agreed to pay US$1million of the $10 million to his aide and fellow FIFA member Chuck Blazer.

The indictment says Warner was offered US$1 million by South Africa's rival bid Morocco but Blazer "learned from Jack Warner that high-ranking officials of FIFA, the South African government, and the South African bid committee, were prepared to arrange for the government of South Africa to pay $10 million to 'support the African diaspora'.

Blazer "understood the offer to be in exchange for World Cup votes" but later "learned that the South Africans were unable to arrange for the payment to be made directly from government funds". Blazer was to personally benefit to the tune of $1 million.

The indictment adds: "Arrangements were thereafter made with FIFA officials to instead have the $10 million sent from FIFA - using funds that would otherwise have gone from FIFA to South Africa to support the World Cup - to CFU (Caribbean Football Union).

"In fact, on January 2, 2008, January 31, 2008 and March 7, 2008, a high-ranking FIFA official caused payments... totalling 10 million - to be wired from a FIFA account in Switzerland to a Bank of America correspondent account in New York... controlled by Jack Warner."

Blazer was paid $750,000 by Warner but never received the full amount of the $1 million he had been promised.

Blazer has pleaded guilty to 10 criminal charges. Warner has denied any wrongdoing.

Warner said: "I have been afforded no due process and I have not even been questioned in this matter. I reiterate that I am innocent of any charges. "

The South African Football Association has denied any wrongdoing over its World Cup bid.

SAFA spokesman Dominic Chimhavi said the allegations were "without merit" and promised to challenge the "wild accusations".

He said: "Those individuals that brought the World Cup to South Africa were men of high integrity. Men like the late President Nelson Mandela and our former President Thabo Mbeki. The bidding process was never compromised."