The BBC claims to have seen documents from the US justice department showing emergency funds donated by FIFA and the Korean Football Association were moved to accounts Warner controlled.
It's not the first time Warner has faced this accusation - in 2012 the Trinidad & Tobago Football Federation accused Warner of diverting £440,000 of earthquake relief into a bank account it claimed he controlled. Warner called the claims a conspiracy at the time and continues to deny any wrongdoing.
But things are looking increasingly bad for Trinidad & Tobago native Warner. He's one of nine current and former FIFA officials who have been indicted in the US. Prosecutors say Warner solicited bribes worth $10 million from the South African government to host the 2010 World Cup and diverted funds for personal use.