A sum of $2 million was sent to the 10-year-old daughter of a FIFA official prior to Qatar being awarded the hosting of the 2022 World Cup, according to Bild.

The German daily is publishing from Tuesday American independent investigator Michael Garcia’s report into alleged bribery and corruption during the bidding for the hosting of the 2018 and 2022 World Cups.

In an extract of the article released on Monday evening, the popular tabloid claims to have got hold of the report of more than 400 pages which has never been properly published by world football’s governing body.

According to Bild, in the report Garcia reveals that “a former executive committee member congratulated members of the Qatari federation and thanked them by mail for a transfer of several hundred thousand euros” just after Qatar was awarded the 2022 tournament.

Full secret Garcia report into Fifa and World Cup bidding obtained by @PRossberg + @bild - https://t.co/bvEWuykTWU Watch this space! — Martyn Ziegler (@martynziegler) June 26, 2017

“Two million dollars from an unknown source arrived in the savings account of the 10-year-old daughter of a FIFA member,” add Bild.

The newspaper adds that “three executive members of FIFA with the right to vote went to a party in Rio de Janeiro in a private jet belonging to the Qatari federation before the vote to decide who would host the competition.”

FIFA heavyweights at the Confederations Cup with Vladimir Putin. Source: AFP

The Aspire Academy in Qatar, one of the biggest sports academies in the world, was also “implicated in a decisive manner in the manipulation of FIFA members who had the right to vote,” the paper adds.

Qatar won the right to host the 2022 World Cup in late 2010 and the result of the vote has been the source of enormous controversy ever since.

Fireworks spell out 2022 for the Qatar 2022 World Cup at Khalifa Stadium on May 19, 2017 Source: Getty Images

Following Garcia’s investigation, the adjudicatory chamber of FIFA’s ethics committee noted that there had been suspicious behaviour during the bidding process but not enough to call into question the decision to give Qatar the 2022 finals or Russia the 2018 tournament.

Garcia resigned as head of FIFA’s investigatory body in December 2014 in protest at what he described as FIFA’s “incomplete and erroneous” summary of his report.

Peter Rossberg, the Bild reporter who broke the story, wrote on his Facebook page:

“Because there are already many questions and comments, I want to write a few lines for explanation.

“For everyone who has dealt with the issue of fifa and the Garcia report, it is no surprise: No, the report does not provide proof that the world cup 2018 or 2022 has been bought. It would also be too naive to believe that people like garcia or borbely would have been able to find a definitive proof of this.

“No, the Garcia report lives on something else. It’s like a puzzle that only makes sense when all the pieces are put together. And in the case of Qatar, there are extremely many pieces of jigsaw puzzle that are on the table and do not give an overall picture. In Part, the behaviour of fifa officials is only brazen and rude. An Executive member threatened before his interrogation that if he wanted to, he could be able to exchange all people anyway. What could be done to him? On the other hand, the accumulation of anomalies can only lead to the result that this world cup has just been bought / Lubricated / frauds, as probably many others before. It’s a custom painting about a completely corrupt system.

“According to our research, just over the past two years, this garcia report has contributed to the arrest or suspension of many fifa officials. This is the real merit of this report. Many of the contents have already been reported, but never in connection with the Garcia report. He was the beginning of a big avalanche...”