FIFA's secretary general Jerome Valcke has been named by reports as the 'high-ranked official' who wired $10m (£6.5m) into the accounts controlled by former vice-president Jack Warner.
In an indictment filed in federal court in Brooklyn, New York, it has been alleged that an official transferred the sum to Warner in exchange for votes for South Africa to host the 2010 World Cup.
The New York Times has named Valcke as the person who wired the money in three transfers between January and March 2008, which was four years after South Africa's successful World Cup bid.
FIFA spokeswoman Delia Fischer told the American publication that the late Julio Grondona, who was the chairman of the finance committee at the time, authorised Warner's payment.
Valcke has not been charged with any wrongdoing and denies the claims.
Warner was one of 14 people indicted by the US authorities last week on allegations of bribery, money laundering and racketeering.
