Former Ghana Football Association (GFA) head Kwesi Nyantakyi was seen taking $65,000 (£48,000) from an undercover reporter.
But Mr Nyantakyi says the footage was doctored, dismissing it as “shoddy work with cut and paste”.
It is against the rules of Fifa, football’s world governing body, to accept any gifts of cash.
Mr Nyantakyi resigned from his posts with Fifa and the Confederation of African Football (Caf) after the footage was made public in June.
It is the first time he has commented on the allegations since stepping down.