FIFA has filed legal claims against former senior figures Sepp Blatter and Michel Platini in a bid to claw back an "undue payment" made more than eight years ago.
Football's world governing body had been advised by its own governance committee to go after the two million Swiss francs (€1.83m) which was paid to Platini and approved by Blatter while president of FIFA in early 2011.
Platini claimed the money was back pay for work he conducted for FIFA between 1998 and 2002.
FIFA investigated the matter and established that the payment had no basis in contract and was to be considered an undue payment under its ethics rules.
The governance committee pointed out to the FIFA administration that the statute of limitation to seek compensation was almost up, with the deadline falling on 31 December.
It is understood the length of time it took to offer the advice was caused by a protracted criminal investigation into the matter by the Swiss Office of the Attorney General.
It was announced in September 2015 that the payment was being investigated, but after nothing further was said by the OAG the committee felt compelled to act.
FIFA has now acted on the committee's advice and said in a statement on Monday that if and when the money was recovered, it would "be fully channelled into football development, which is where (it) should have gone in the first place".
Both men were initially suspended for eight years in December 2015, with both sanctions reduced to six years on appeal.
In September 2016, Platini's suspension was further reduced to four years by the Court of Arbitration for Sport and his fine reduced from 80,000 Swiss francs to 60,000 Swiss francs (€54,777).
The Swiss Federal Tribunal confirmed the decision of CAS in June 2017 and ordered Platini to pay a further 22,000 Swiss francs in legal expenses to FIFA.
FIFA is also trying to reclaim all fines and legal costs related to the case, as well as the initial payment.
Platini, who was president of European football's governing body UEFA from 2007 to 2015 and who had been widely expected to succeed Blatter as FIFA president, completed his suspension in October of this year.
In 2015, Blatter said he had "done nothing illegal or improper" in a statement via his lawyers and Platini said in September of that year: "I wish to clarify that, for the period 1998 to 2002, I was employed by FIFA to work on a wide range of matters relating to football.
"It was a full-time job and my functions were known to all. The remuneration was agreed at the time and after the initial payments were made, the final outstanding amount of two million Swiss francs was paid in February 2011.
"This income has all been fully declared by me to the authorities, in accordance with Swiss law."