FIFA has denied it made allegations that South Africa was complicit in securing the right to host the 2010 World Cup through bribery.
A widespread corruption scandal continues to engulf world football's governing body, with former president Sepp Blatter and vice-president Michel Platini suspended and a number of former executives indicted in an ongoing investigation by the United States Department of Justice.
On Tuesday, FIFA began legal proceedings in an attempt to recoup the millions of dollars pocketed illegally by 41 corrupt officials and other organisations by submitting a Request for Restitution to the US Attorney's office and the US Probation Office.
The 22-page document includes allegations on how former officials Chuck Blazer, Jack Warner and Jeffrey Webb were involved in engineering a $10million pay-off in exchange for FIFA Executive Committee votes for the South Africa to host the 2010 World Cup.
FIFA has clarified these claims form part of the US Department of Justice's indictments and are not being made by world football's governing body.
"FIFA's Request for Restitution is based on the allegations contained in the two indictments issued by the U.S. Department of Justice against 41 defendants. In its submission, FIFA is restating these allegations as the principal basis for its restitution request," a statement read.
"Eleven defendants have pleaded guilty to the charged offenses and admitted their crimes. FIFA intends to seek restitution from these defendants for their misconduct, as well as any other defendants who are convicted.
"The US indictments do not allege that South Africa "bought" the World Cup with bribes. Nor does FIFA. The US indictments, which FIFA is relying upon in its restitution request, merely accuses certain individuals of criminal behaviour."