Qatar “may not have met the standards set out in the FIFA code of ethics or the bid rules,” FIFA’s then-chief ethics investigator Michael Garcia said in a report, also stating that there was “no apparent violation” by Russia.
"There is no evidence in this record to suggest that the Russia bid committee attempted to exert undue influence on any FIFA executive committee members in order to secure their votes," Garcia said.
On Qatar, Garcia wrote: "To the extent this report identifies conduct by Qatar 2022 that may not have met the standards set out in the FIFA code of ethics or the bid rules, culpability is mitigated by the fact that these issues were uncovered largely as a result of its cooperation."
Apparently, several FIFA officials accepted lavish gifts such as extravagant hotel accommodations, with three members even being flown out to Brazil on a private jet to meet the emir of Qatar at a party.
The report also suggests that former president of Barcelona football club and advisor to Qatar 2022 bid Sandro Rosell was engaged in “questionable behavior,” most notably being accused of transferring £2m into an account held by the then 10-year-old daughter of Ricardo Teixeira, a former FIFA official.
The Garcia investigation also revealed that a former FIFA executive committee member received several hundred thousand euros and thanked Qatar via email just after the gulf nation was awarded hosting the 2022 tournament.