The report says there was "comprehensive, convincing and overwhelming" evidence and was faxed to Warner three days before he resigned.
Fifa ethics committee report that indicted Hammam and Warner gets leaked
There is "comprehensive, convincing and overwhelming" evidence that Fifa member Mohamed Bin Hammam tried to bribe officials during his presidential campaign and that Jack Warner was "an accessory to corruption", according to a secret report by Fifa's ethics committee.
Fifa announced on Monday that Warner had resigned as Fifa vice-president and quit all football activities, and the world governing body said they had dropped all investigations into him and that "the presumption of innocence is maintained".
But the full report of the ethics committee headed by Namibian judge Petrus Damaseb which provisionally suspended Warner and Bin Hammam on May 29 says there was "prima facie" evidence that bribes had been paid to officials to support Bin Hammam's campaign for the Fifa presidency, and that Warner had facilitated this.
The pair — two of the three most powerful men in world football — were suspended last month pending a full inquiry. Bin Hammam withdrew as a candidate against Sepp Blatter on the morning of his ethics committee hearing on May 29. Both he and Warner have consistently denied any wrongdoing.
The 17-page ethics committee document setting out their decision was faxed to Warner last week, on June 14, and three days later he informed Fifa he was resigning.
A copy of that report has now been obtained by the Press Association. It concludes that there was "compelling" evidence that Bin Hammam and Warner arranged a special meeting of the 25 members of the Caribbean Football Union (CFU) on May 10 and 11 in Trinidad and that, with their knowledge, cash gifts were handed over.
Statements from witnesses, described as "credible and correspondent" in the report, said they were handed brown envelopes each containing 40,000 US dollars. One of the witnesses, Fred Lunn from the Bahamas, photographed the cash before returning it.
Four witnesses stated that Warner told the CFU delegates on May 11 that the "money for the 'gifts' allegedly distributed the day before had been apparently provided by Mr Bin Hammam", the document states.
Warner's evidence to the May 29 hearing is described as "mere self-serving declarations" and that he "failed to provide the Fifa ethics committee with a plausible explanation".
The report states: "The comprehensive, convincing and overwhelming evidence permits to conclude prima facie that the accused [Warner] has initiated and arranged a special meeting of the CFU member associations for Mr Bin Hammam.
"Furthermore on the occasion of this meeting it seems Mr Bin Hammam offered, at least indirectly and under the pledge of secrecy, to each of the member associations an envelope containing USD 40,000.
"The Fifa ethics committee is of the primary opinion that the accused [Warner] had knowledge of the respective payments and condoned them.
"It seems quite likely that the accused [Warner] contributed himself to the relevant actions, thereby acting as an accessory to corruption.