FIFA’s finance department has completed an inventory of fixtures pledged in exchange for political support and concluded that the 2030 World Cup does not contain enough matches to cover them.

The tournament has 104. The president requires the backing of 106 member associations.

“The arithmetic fails before you begin,” said one person familiar with the reconciliation. “Even if every match went to a different federation, and none of them wanted anything else, you finish two short. And the final has already gone.”

The final is understood to have been allocated to a single association at an early stage, on the reasoning that securing a major ally would make the remaining negotiations easier. Finance staff have described this as “spending the largest note first.”

The reconciliation found the semi-finals promised to more than one recipient, though officials stress this may reflect ambiguity in phrasing rather than duplication. One federation was told it would host “a semi-final.” Another was told it would host “the semi-final.” Both have written the date down.

Below the knockout rounds the inventory becomes difficult to follow. Group-stage matches in secondary venues have been offered widely. So have opening ceremonies, draw ceremonies, congress locations, technical seminars, and one referee development workshop, which was reportedly received by its intended recipient in silence.

By federation ninety, the available inventory consists of a presidential visit. By federation one hundred, it consists of a telephone call.

“There’s a floor,” the source said. “The floor is a phone call, and after the phone call there’s nothing. He can’t manufacture more matches. He tried that. That’s what 64 teams was.”

The department’s report contains one recommendation, which is that the president stop offering fixtures until a full register can be established. It notes that no register currently exists, that the commitments were made verbally, and that the only record of what has been promised to whom is held by the federations that were promised it.

That record, the report observes, is complete, contemporaneous, and entirely in the possession of the other side.