“Mr. Valcke, who said in a brief email that he had not authorized the payment and did not have the power to do so, has not been charged or accused of wrongdoing,” the Times said.
Warner, a former FIFA vice president, is among nine FIFA officials and five corporate executives charged by the U.S. Department of Justice on Wednesday with running a criminal enterprise that involved more than $150 million in bribes.
Blatter, 79, is not accused of any wrongdoing personally and has implied that the United States timed news of the charges to try to undermine his re-election.
The $10 million payment is a key element of the indictment accusing Warner of taking a bribe in exchange for helping South Africa secure the right to host the 2010 World Cup, the Times said.
(Reporting by Mohammad Zargham in Washington)
