Fifa ethics investigator Michael Garcia has submitted his report into alleged corruption in the 2018 and 2022 World Cup bidding contests.
Garcia recommended taking action "with respect to certain individuals," Fifa said on Friday (local time) in a statement.
"The report sets forth detailed factual findings; reaches conclusions concerning further action with respect to certain individuals; identifies issues to be referred to other Fifa committees; and makes recommendations for future bidding processes," Fifa said.
Some Fifa critics hope Garcia's work will lead to Qatar being stripped of the 2022 tournament. Russia won the 2018 hosting rights.
However, the Fifa statement did not specify if Garcia has recommended putting the Russian and Qatari hosting rights into question.
Garcia's report, delayed since July, will now be examined by Fifa ethics judge Joachim Eckert, who can impose sanctions. It is unclear if Eckert has authority to remove hosts or order re-votes.
Fifa gave Garcia and Eckert unlimited time and money to complete their probe of a subject which has dogged Fifa even during campaigning before the December 2010 votes.
Fifa President Sepp Blatter has insisted only his ruling executive committee, which chose Russia and Qatar, can change hosting decisions.
Eckert could apply sanctions against any of the nine bid candidates, their staffers or officials who were Fifa executive committee members in 2010.
Garcia submitted a 350-page report, and further documents about the Russian and United States bids, Fifa said.
Garcia and his investigations team met with officials from all nine bid candidates in a tour which started last October.
Russia beat England and joint bids from Spain-Portugal and Netherlands-Belgium to win 2018 hosting rights. Qatar beat the USA 14-8 in a final round of voting for the 2022 tournament. Australia, Japan and South Korea were eliminated in earlier rounds.
Blatter has since acknowledged it was a mistake to run two contests at the same time.
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