David Simmons presented CONCACAF's congress with a detailed report into allegations of financial mismanagement by former president Warner and ex-general secretary Blazer based on documents and interviews with 38 people.

"I have recounted a sad and sorry tale in the life of CONCACAF, a tale of abuse of position and power, by persons who assisted in bringing the organization to profitability but who enriched themselves at the expense of their very own organizations," said Simmons, a former Barbados chief justice.

Delegates responded angrily to the report with one describing Warner, who is Minister of National Security in the Trinidad and Tobago government, and American Blazer as "white collar thieves".

Since at least the northern hemisphere summer of 2011, the FBI has been examining more than $500,000 in payments made by the Caribbean Football Union (CFU) over the past 20 years to an offshore company headed by Blazer.

That was a period during which Warner was also head of the CFU, a position he held from the early 1980s until 2011.

The Integrity Committee report found that Warner, 70, did not disclose to CONCACAF, which represents soccer in North and Central America and the Caribbean, or world body FIFA that a $25.9 million Centre of Excellence was built on land owned by his companies.

"Approximately $26 million of CONCACAF funds went into the Centre of Excellence and that is no longer an asset of CONCACAF," said Simmons.

CONCACAF is looking at legal options regarding the Centre, but Warner released a statement dismissing the report's conclusions.

"I left CONCACAF and turned my back on football two years ago. Since then I have had no interest in any football related matter.

"CONCACAF's report today is of no concern to me and as far as I am aware it is baseless and malicious," he said.

"If after 20 years of being the president of CONCACAF all its committee could have found is some baseless claim against me involving the Centre of Excellence, then I will continue to sleep very soundly at nights.

Blazer was not immediately available to comment but, like Warner, has always previously denied any wrongdoing.

FIFA secretary-general Jerome Valcke said the report would now be sent to his body's investigatory chamber, a move that could lead to further action and possible sanctions against the pair.

Simmons said Blazer, who stands down from FIFA's executive committee on May 30 when he will be replaced by newly elected compatriot Sunil Gulati, received more than $20 million in compensation from CONCACAF, including $17 million in commission.