FIFA has revealed that former officials Sepp Blatter, Jerome Valcke and Markus Kattner awarded themselves raises and World Cup bonuses totalling $80 million (£55m) over their last five years in office.
Some of the contracted payments appear to break Swiss law, and evidence will be given to American and Swiss federal prosecutors who are investigating corruption implicating the world soccer body, lawyers for Fifa said.
"The evidence appears to reveal a coordinated effort by three former top officials of Fifa to enrich themselves through annual salary increases, World Cup bonuses and other incentives totalling more than 79 million Swiss francs - in just the last five years," Bill Burck of Quinn Emanuel, the US law firm retained by Fifa during its corruption crisis, said.
Fifa revealed details of the contracts of its former president Mr Blatter, fired former secretary general Mr Valcke and fired finance director Mr Kattner one day after police raided Fifa to seize evidence for the Swiss investigation.
Mr Blatter's lawyers said his payment arrangements at Fifa were above board.
"We look forward to showing Fifa that Mr Blatter's compensation payments were proper, fair and in line with the heads of major professional sports leagues around the world," US lawyer Richard Cullen, in a statement made on behalf of the former head of world football, said.
Mr Blatter got a 12 million Swiss francs (£8.5m) bonus after the successful 2014 World Cup in Brazil and would have been due another 12 million Swiss francs for completing his 2015-19 presidential term, the contracts reveal.
The secretly agreed bonuses were significantly more than Mr Blatter's base salary – three million Swiss francs (£2m) in 2015 - which Fifa published in March.
Mr Valcke got a two million US dollars (£1.4 million) basic salary before being fired, but was awarded a $10m (£6.9m) World Cup bonus for 2014 and was due $11m from the 2018 tournament in Russia.
The police raid on Thursday included searches in the office of Mr Kattner, who was fired last week.
"Documents and electronic data were seized and will now be examined to determine their relevance to the ongoing proceedings," the Swiss federal prosecution office said on Friday.
Swiss attorney general Michael Lauber opened criminal proceedings against Mr Blatter last September, and against Mr Valcke in March.
Both are suspected of criminal mismanagement of Fifa money. Mr Blatter and Mr Valcke deny wrongdoing but were banned for six and 12 years, respectively, by Fifa's ethics committee.
No criminal proceedings have yet been opened against Mr Kattner, who joined Fifa as finance director in 2003 and got bonuses totalling seven million Swiss francs (£5m) from the past two World Cups.
