In the wake of countless allegations of corruption and a year-long enquiry, several figures may now face disciplinary action when an adjudicatory chamber led by German judge Hans-Joachim Eckert decide on the consequences.
Eckert and his team will also decide whether the report, which was compiled by FIFA ethics investigator Garcia, will be made public.
The FIFA statement said: "Over the course of this year-long investigation, the investigatory chamber interviewed more than 75 witnesses and compiled a record that, in addition to audio recordings from interviews, includes more than 200,000 pages of relevant material.
"The report sets forth detailed factual findings; reaches conclusions concerning further action with respect to certain individuals; identifies issues to be referred to other FIFA committees; and makes recommendations for future bidding processes.
"Pursuant to the FIFA code of ethics, the adjudicatory chamber will now make a final decision on the report and supplemental reports, including publication."
Officials from England's unsuccessful bid for the 2018 World Cup were among those who gave evidence to Garcia and his deputy chairman Cornel Borbely.