Federal authorities believe that Sepp Blatter’s top lieutenant at FIFA made $10 million in bank transactions that are central elements of the bribery scandal engulfing international soccer.

Jérôme Valcke, the soccer organization’s secretary general, is the unidentified “high-ranking FIFA official” who prosecutors say transferred $10 million in 2008 from FIFA to accounts controlled by another soccer official, Jack Warner, the law enforcement officials said. 

The indictment does not say that the high-ranking official knew that the money was being used as a bribe and, unlike many other FIFA officials and marketing executives, Mr. Valcke is not identified as a co-conspirator in the document. 

Mr. Valcke and Mr. Blatter are the two top officials in FIFA, an organization that has more than $1 billion in the bank and generates billions more each year.