The United States Department of Justice has formally accused Russia and Qatar of offering and paying bribes to secure votes for the 2018 and 2022 World Cups.
The indictment in the US was brought by federal prosecutors as part of the long-running investigation into corruption surrounding FIFA.
Several former members of FIFA's executive committee were offered or received bribes relating to their votes during the procedure.
Those alleged include Ricardo Teixeira, the former president of the Brazilian Football Confederation, the now-deceased ex-COMNEBOL president Nicolas Leoz who were offered and received bribes to ensure their votes for Qatar to stage the 2022 World Cup.
Former FIFA vice-president and ex-president of CONCACAF Jack Warner is also accused of being promised and receiving payments of $5 million (£4m) to vote for Russia to host the 2018 tournament.
Rafael Salguero, the former head of Guatemalan football who admitted to accepting a bribe in return for his vote in the process for the 2018 World Cup, is alleged to have been promised a $1m bribe to vote for Russia.