* Payment was authorised by finance official, now dead
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- Soccer-FIFA say Valcke 'not involved' in $10 million payment Reuters
* FIFA says money was for legacy project
* Letter to Valcke from 2008 outlines payment (Adds background)
By Brian Homewood
ZURICH, June 2 (Reuters) - FIFA denied on Tuesday that President Sepp Blatter's right hand man Jerome Valcke was involved in $10 million bank transactions under investigation by U.