The man in charge of investigating World Cup has quit with a parting blast at FIFA's leadership.
US lawyer Michael Garcia has resigned as chairman of the investigatory chamber of FIFA's independent ethics committee after losing his appeal challenging the findings to clear Russia and Qatar to host the 2018 and 2022 World Cups.
The resignation has been described by UEFA president Michel Platini as "a new failure" for FIFA.
Garcia issued a hard-hitting statement criticising FIFA's "lack of leadership" and saying he cannot change the culture of the world governing body.
It comes after he discovered on Tuesday that he had lost his appeal against the findings by ethics judge Hans-Joachim Eckert.
Garcia's statement adds: "The appeal committee also overlooked the Eckert decision's self-described 'findings', including one stating that "the evaluation of the 2018/2022 FIFA World Cups bidding process is closed for the FIFA ethics committee.
"FIFA president [Sepp] Blatter recently reaffirmed that 'finding' during an interview published by FIFA, stating: 'Furthermore, there is no change to Judge Eckert's statement that the investigation into the bidding process for the 2018 and 2022 FIFA World Cups is concluded.'
"I disagree with the appeal committee's decision. It now appears that, at least for the foreseeable future, the Eckert decision will stand as the final word on the 2018/2022 FIFA World Cup bidding process.
"Accordingly, effective today, December 17, 2014, I am resigning as independent chairman of the investigatory chamber of the FIFA ethics committee."
Garcia's investigation into the bidding had seen him deliver a 430-page report to Eckert, and FIFA's executive committee meeting in Marrakesh on Thursday and Friday are due to vote on whether that should be published but with the names redacted.
Garcia himself called for his report to be published back in September - but has now revealed he found himself reported to FIFA's disciplinary committee for doing so, though no action was taken.
The American attorney has raised questions over the findings by Eckert, a German judge.
He said: "The issues raised by Mr Eckert's selection and omission of material from the report, and his additional comments, went far beyond the initial transparency concerns. "
Garcia also cast doubt on Eckert's independence, saying: "No independent governance committee, investigator, or arbitration panel can change the culture of an organisation.
"And while the November 13, 2014, Eckert decision made me lose confidence in the independence of the adjudicatory chamber, it is the lack of leadership on these issues within FIFA that leads me to conclude that my role in this process is at an end."
UEFA president Michel Platini described Garcia's resignation as a "failure" for FIFA.
Platini said: "FIFA's ethics committee was created to increase transparency at the organisation, that's what we wanted, but in the end it has just caused more confusion. Mr. Garcia's resignation is a new failure for FIFA."
FIFA president Blatter expressed his surprise and said the executive committee will appoint an acting chairman this week with a successor elected by the FIFA Congress in May.
He said in a statement: "I am surprised by Mr Garcia's decision. The work of the ethics committee will nonetheless continue and will be a central part of the discussions at the ExCo meeting in the next two days."
Garcia's resignation now leaves a question mark over the proceedings he had opened against three FIFA executive committee members for potential ethics code breaches.
It is understood three current ExCo members are under investigation by Garcia - Spain's Angel Villar Llona, Belgium's Michel D'Hooghe and Thailand's Worawi Makudi, plus former member Franz Beckenbauer and the head of the World Cup bids inspection team Harold Mayne-Nicholls from Chile.
It appears, however the ExCo trio will still be able to take part in any vote on publication or other ethics committee matters.
Indeed, there was even a suggestion at the last FIFA ExCo meeting that only those members who were directly involved in the World Cup votes back in 2010 should be permitted to vote.
Germany's Theo Zwanziger has put forward a proposal to change the ethics code which, via Article 36, currently prohibits the publication.
Meanwhile, Zwanziger has declared FIFA's Congress should vote on whether to strip Qatar of the 2022 World Cup if the country fails to reach a March 10 deadline on making improvements to workers' rights.
Zwanziger told Sport Bild magazine: "Until now apparently not much has happened.
"Then I would expect that a national federation would put in a request for a vote by the 209 member federations at the FIFA congress at the end of May in Zurich on stripping Qatar of the World Cup."
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