Mo­hamed Bin Ham­mam and Jack Warn­er of­fered up to $1 mil­lion (£600,000) in cash bribes to Caribbean foot­ball of­fi­cials for their votes in the Fi­fa pres­i­den­tial elec­tion, ac­cord­ing to ex­plo­sive wit­ness state­ments at the heart of the cor­rup­tion in­quiry in­to world foot­ball's three most se­nior pow­er bro­kers. As Bin Ham­mam, Warn­er and Fi­fa pres­i­dent Sepp Blat­ter pre­pare to face a Fi­fa ethics com­mit­tee hear­ing to­day, Tele­graph Sport can re­veal the de­tails of a dossier that has plunged the world gov­ern­ing body in­to chaos.

The re­port al­leges up to 25 Caribbean Foot­ball Union (CFU) of­fi­cials were each of­fered en­velopes con­tain­ing $40,000 (£24,000) in cash, split in­to four $10,000 "stacks" of $100 bills, to per­suade them to vote for Bin Ham­mam in this week's Fi­fa pres­i­den­tial elec­tion. The al­leged of­fers were made in one-to-one meet­ings fol­low­ing a spe­cial sum­mit of the CFU, arranged by Warn­er to al­low Bin Ham­mam to present his elec­tion man­i­festo in Trinidad ear­li­er this month.

Sev­en whis­tle-blow­ers have told in­ves­ti­ga­tors the cash was pre­sent­ed as a "gift", and that they were told "not to tell any­one about the cash, not to dis­cuss the cash with the oth­ers and not to show any­one the mon­ey". They claim they were ini­tial­ly told the mon­ey was a gift from the CFU, but the fol­low­ing day Warn­er told them the mon­ey was in fact from Bin Ham­mam, and that he had ad­vised the Qatari to make "gifts" in cash.