Fifa has said formal proceedings are yet to be taken against Gianni Infantino despite reports in a German newspaper that he is facing a 90-day suspension.

According to Die Welt, Fifa is probing claims that Infantino, elected president of world football’s governing body only in February, acted to destroy recordings of a Fifa council meeting in Mexico.

But a spokesman for the organisation told Sky Sports News: “We are not in a position to indicate if we have or have not (begun) preliminary investigatory proceedings against an individual.

“We would however like to point out that there are no formal proceedings going on against Mr Infantino.”

Earlier this week, another publication in Germany claimed – through a series of leaked emails – that Infantino had discussed how to dismiss Domenico Scala.

Scala is responsible for setting Infantino's wage following the dismissal of former president Sepp Blatter. Infantino is alleged to have described the €1.7 million salary offer as an "insult".

A statement from Fifa read: “In accordance with standard practice, all official Fifa meetings – including Council meetings – are recorded and archived.

“This was the case for the meeting in Mexico City in question.

“The email exchange that makes mention of the deletion of audio files refers to a copy of the original audio file of the meeting that was improperly stored on a local drive.

“This mention does not refer to the officially archived audio file. That files exists and is properly saved at Fifa.”