Four witnesses stated that Warner told the CFU delegates on May 11 that the "money for the 'gifts' allegedly distributed the day before had been apparently provided by Mr Bin Hammam", the document states.
Warner's evidence to the May 29 hearing is described as "mere self-serving declarations" and had no plausible explanation.
The report states: "The comprehensive, convincing and overwhelming evidence permits to conclude prima facie that the accused [Warner] has initiated and arranged a special meeting of the CFU member associations for Mr Bin Hammam.
"Furthermore on the occasion of this meeting it seems Mr Bin Hammam offered, at least indirectly and under the pledge of secrecy, to each of the member associations an envelope containing USD 40,000.
"The FIFA ethics committee is of the primary opinion that the accused [Warner] had knowledge of the respective payments and condoned them." The report adds: "The committee is also of the opinion that the respective money gifts can probably only be explained if they are associated with the FIFA presidential elections of 1 June 2011."