“That audit revealed a wide range of suspicious circumstances and management failures, some of which may be criminal in nature and need to be properly investigated by the relevant authorities.
“We came to the conclusion that we had no choice other than to report the case to state prosecutors, not least because the current management of Fifa also has fiduciary responsibilities to the organisation and we intend to live up to them, even if those before us dismally failed to.”
The complaint has been sent to the Zurich prosecutor, and Fifa says it will “continue to cooperate with the authorities in Switzerland and elsewhere so that those people who damaged football are held accountable for their actions”.
The museum project began in 2013, two years before Blatter, who was Fifa president for 17 years, announced his resignation.
In response, Blatter’s lawyer Lorenz Erni, says Fifa’s accusations are “baseless and vehemently repudiated”.
Blatter is currently serving a six-year ban from all forms of football.