Fifa's top officials Sepp Blatter, Jerome Valcke and Markus Kattner awarded themselves pay rises and World Cup bonuses totaling $80m (€70.54m) over their last five years in office.
The contracted payments appear to break Swiss law, and evidence will be given to American and Swiss federal prosecutors who are investigating corruption implicating the world soccer body, lawyers for Fifa said yesterday.
"The evidence appears to reveal a coordinated effort by three former top officials of Fifa to enrich themselves through annual salary increases, World Cup bonuses and other incentives, totalling more than 79 million Swiss francs - in just the last five years," said Bill Burck of Quinn Emanuel, the US law firm retained by Fifa during its corruption crisis.
Fifa revealed details of the contracts of its former president Blatter, fired former secretary general Valcke and fired finance director Kattner a day after police raided Fifa to seize evidence for the Swiss investigation.
The raid included searches in the office of Kattner who was fired last week.
Swiss attorney general Michael Lauber opened criminal proceedings against Blatter last September, and against Valcke in March.
Both are suspected of criminal mismanagement of Fifa money.
Blatter and Valcke deny wrongdoing but were banned for six and 12 years, respectively, by Fifa's ethics committee.
No additional criminal proceedings have been opened against Kattner.