FIFA general secretary Jerome Valcke has insisted that he was not involved in a £6.5m payment to a football official regarding the 2010 World Cup in South Africa.
It has been alleged that bribes were paid during the bidding process for the tournament, which the South African government has since denied.
It has been alleged that more than £65m of illegal payments were accepted by FIFA officials between the 1990s and the present day, which has led to the awarding of 2018 and 2022 World Cups in Russia and Qatar respectively to be investigated.
Valcke, however, says that there were no grounds to blame him or FIFA over the way the South African funds were used.
"It was not FIFA's money, it was request from the official South African authorities and South African FA, and as long as it was in line with rules, we do it," Sky Sports News quotes him as saying.
"You've decided that after Blatter I'm the head to be cut? Fine. But I'm not responsible."
The corruption scandal has led to the resignation of long-serving FIFA president Sepp Blatter.