FIFA paid 20 million euros ($27.1 million) to help fund a movie about the World Cup featuring Tim Roth as its president, Sepp Blatter.
FIFA finance director Markus Kattner says funding for "United Passions" was agreed at the 2009 congress in the Bahamas.
Some FIFA executive committee members privately said they had no idea football income was paying for a feature film.
Kattner says it was included in FIFA's financial report presented in 2010, in a World Cup budget. The exact purpose was unspecified.
Kattner says the film's total budget was 23.5 million euros ($32 million).
FIFA's contribution equals one year's budget for its "Goal" development program.
"United Passions" stars Gerard Depardieu as World Cup founder Jules Rimet, the former FIFA president.
Depardieu and Blatter launched the movie last month.