Sixteen more officials have been reportedly charged have been charged by US authorities investigating corruption at FIFA.
The new indictment, released by the Department of Justice in Washington, came hours after the arrest of two Fifa vice-presidents in Zurich on Thursday.
Former Brazil football federation chief Ricardo Teixeira was among those accused of being “involved in criminal schemes involving well over $200m (£132m) in bribes and kickbacks”.
Fifa said it would “fully co-operate”.
Earlier, Concacaf president Alfredo Hawit and Conmebol president Juan Angel Napout were held in a dawn raid at a Swiss hotel, arrested on suspicion of accepting millions of dollars of bribes, at the request of the US authorities.
Hawit, 64, is interim president for North, Central America and Caribbean football, while Napout, 57, oversees football in the South American confederation.
The Swiss hotel is the same location where several officials from world football’s governing body were arrested in May.
Fifa’s executive committee has been meeting in the city, voting on reforms.
Current Brazil football president Marco Polo del Nero is also on the new “superseding” 92-count indictment, which alleges “racketeering, wire fraud and money laundering conspiracies” with “sustained abuse of [the defendants’] positions for financial gain”.
The current and former senior football executives charged are:
Alfredo Hawit – Fifa vice-president and Concacaf president
Ariel Alvarado – Fifa disciplinary committee member and former Panamanian football chief
Rafael Callejas – former president of Honduras – and its football association
Brayan Jimenez – Guatemala FA chief and member of the Fifa committee for fair play and social responsibility.
Rafael Salguero – Former Fifa executive committee member and Guatemala football chief
Hector Trujillo – general secretary of Guatemala FA
Reynaldo Vasquez – former El Salvador FA president
Juan Angel Napout – Fifa vice-president and Conmebol president
Manuel Burga – Fifa development committee member and former Peru FA president
Carlos Chavez – Conmebol treasurer
Luis Chiriboga – Ecuador football president
Marco Polo del Nero – Brazil football president
Eduardo Deluca – former Conmebol general secretary
Jose Luis Meiszner – Conmebol general secretary
Romer Osuna – Bolivian Fifa audit and compliance committee member
Ricardo Teixeira – former Brazil FA chief