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FinalReport.pdf

FinalReport.pdf

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08/18/2013

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The Confederation of North, Central American and CaribbeanAssociation Football (“CONCACAF”)
I
 NTEGRITY
C
OMMITTEE
 
EPORT OF
I
 NVESTIGATION
 
Presented to the Executive Committee of CONCACAFApril 18, 2013
 
 i
TABLE OF CONTENTS
 EXECUTIVE SUMMARY ........................................................................................................... iv
 
I.
 
BACKGROUND .................................................................................................................1
 
A.
 
The Organization .....................................................................................................1
 
1.
 
Relationship with FIFA................................................................................2
 
2.
 
Relationship with Regional Football Unions ...............................................2
 
B.
 
CONCACAF Organizational Structure ...................................................................3
 
1.
 
The Congress ...............................................................................................3
 
2.
 
The Executive Committee............................................................................4
 
3.
 
The General Secretariat................................................................................4
 
C.
 
Leadership and Growth of CONCACAF .................................................................5
 
D.
 
CONCACAF Operations .........................................................................................6
 
E.
 
Meetings of the Executive Committee and Congress ..............................................7
 
II.
 
ALLEGATIONS OF MISCONDUCT INVOLVING CONCACAF OFFICIALS .............9
 
III.
 
REFORM AT CONCACAF ..............................................................................................12
 
A.
 
 New Leadership .....................................................................................................12
 
B.
 
The Integrity Committee ........................................................................................12
 
C.
 
Advisors to the Integrity Committee......................................................................13
 
D.
 
Meetings of the Integrity Committee .....................................................................14
 
IV.
 
INVESTIGATIVE PROCESS ...........................................................................................15
 
A.
 
Preservation and Collection of CONCACAF Documents .....................................15
 
B.
 
Collection of Evidence from Warner and Blazer ...................................................15
 
1.
 
Jack Warner ...............................................................................................15
 
2.
 
Chuck Blazer ..............................................................................................16
 
C.
 
External Document Collection ...............................................................................17
 
D.
 
Forensic Accounting ..............................................................................................19
 
E.
 
Witness Interviews .................................................................................................19
 
F.
 
Final Report ...........................................................................................................20
 
V.
 
REVIEW OF THE EVIDENCE AND FINDINGS ...........................................................21
 
A.
 
Development of the Centre of Excellence .............................................................21
 
1.
 
Presentation and Approval of the Centre of Excellence ............................21
 
2.
 
Acquisition of the COE Land by Warner’s Companies .............................22
 
a.
 
The Companies ..............................................................................23
 
 b.
 
Acquisition of the Parcels of Land.................................................24
 
3.
 
Warner Does Business as the CONCACAF Centre of Excellence............25
 
4.
 
FIFA Financing for Development of the COE ..........................................26
 
a.
 
The 1996 FIFA Transfers...............................................................26
 
 b.
 
The 1997 Union Bank of Switzerland Loan ..................................27
 
c.
 
The 1998 and 1999 FIFA Transfers ...............................................28
 
d.
 
The 2003 to 2006 FIFA FAP Funds ..............................................29
 
5.
 
Funds for the COE from Football Federation Australia ............................29
 
6.
 
Absence of Accounting Records Related to the COE ...............................30
 
7.
 
Use of FIFA/CONCACAF Funds for Acquisition of COE Land ..............30
 
8.
 
Mortgage Loans Related to the COE .........................................................32
 
a.
 
The 1998 Mortgage Loan...............................................................33
 
 b.
 
The 2007 Mortgage Loan...............................................................35
 
 
 ii9.
 
The Executive Committee and Congress and the COE .............................37
 
10.
 
Recent Statements by Jack Warner ............................................................38
 
B.
 
CONCACAF Operations in Trinidad and Tobago ................................................39
 
1.
 
Monthly Payments to the COE and the President’s Office........................39
 
2.
 
Accounting Records for Operations in Trinidad and Tobago ....................40
 
3.
 
Recent Statements by Chuck Blazer ..........................................................41
 
C.
 
The Former General Secretary’s Compensation ....................................................41
 
1.
 
The Sportvertising Contracts .....................................................................42
 
2.
 
Sponsorship Revenue Growth....................................................................43
 
a.
 
InterForever Sports, Inc. ................................................................44
 
 b.
 
Creation of CMTV and Increased Staff .........................................45
 
c.
 
Soccer United Marketing, LLC......................................................45
 
3.
 
Compensation Payments to the Former General Secretary .......................46
 
a.
 
Accrual of Commissions and Fees .................................................47
 
 b.
 
Payments of Commissions and Fees ..............................................50
 
c.
 
A Final Payment of $1.4 Million ...................................................52
 
4.
 
The Former General Secretary’s Claims to Commissions Owed ..............53
 
5.
 
Disclosure of the Former General Secretary’s Compensation ...................53
 
a.
 
Budgets and Financial Statements .................................................54
 
 b.
 
Discussions in the Executive Committee .......................................55
 
c.
 
Disclosure in the Congress.............................................................55
 
6.
 
Recent Statements by Chuck Blazer ..........................................................57
 
7.
 
Recent Statements by Jack Warner ............................................................57
 
D.
 
Use of CONCACAF Assets by the Former General Secretary .............................58
 
1.
 
Trump Tower Apartments ..........................................................................59
 
2.
 
Miami Apartments .....................................................................................60
 
3.
 
Bahamas Apartments .................................................................................61
 
4.
 
Hummer .....................................................................................................63
 
5.
 
American Express Account........................................................................63
 
6.
 
Umbro International Sponsorship Contract ...............................................65
 
7.
 
Insurance ....................................................................................................65
 
E.
 
U.S. Tax Status of CONCACAF and CMTV ........................................................66
 
1.
 
CONCACAF U.S. Federal Income Tax Obligations .................................66
 
2.
 
CMTV U.S. Federal Income Tax Liability ................................................66
 
3.
 
CMTV and Tax Withholding Issues ..........................................................67
 
4.
 
 No Income Apportionment Agreement .....................................................68
 
5.
 
Failure to Capture Tax Withholdings Benefits ..........................................68
 
6.
 
Preparation of a Tax Return for CMTV .....................................................69
 
7.
 
Executive Committee Meetings and Congresses .......................................69
 
F.
 
Financial Statements and Audit Process ................................................................70
 
1.
 
Frequency of Financial Disclosures ...........................................................70
 
2.
 
Finance and Accounting Function .............................................................71
 
3.
 
Preparing the Financial Statements ............................................................73
 
4.
 
Disclosures in the Financial Statements ....................................................74
 
a.
 
The Centre of Excellence ...............................................................74
 
 b.
 
Operations at the Regional Offices and the COE ..........................75
 

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