FIFA has lodged a criminal complaint with the Office of the Attorney General of Switzerland over concerns about the bidding processes for the 2018 and 2022 World Cups.
World football's governing body has claimed that "there seem to be grounds for suspicion that, in isolated cases, international transfers of assets with connections to Switzerland took place, which merit examination by the criminal prosecution authorities".
FIFA recently confirmed that there was no wrongdoing in the winning bids from Russia and Qatar, but the lawyer in charge of the internal investigation demanded that his full report be published.
FIFA president Sepp Blatter told the organisation's official website: "I lodged the criminal complaint upon the recommendation of Judge Eckert. I cannot, however, comment on any possible criminal offences. I am not a lawyer.
"I also was not the addressee of the investigatory report, which I have never seen. However, given Judge Eckert's recommendation, it was my duty – as the President of FIFA – to lodge the complaint.
"If we had anything to hide, we would hardly be taking this matter to the Office of the Attorney General. FIFA's internal bodies have done all they can within the scope of their capabilities, and they are continuing with their work. The matter will now also be looked at by an independent, state body, which shows that FIFA is not opposed to transparency."
Football Association chairman Greg Dyke recently urged FIFA's top executives to publish Garcia's full report into alleged corruption.