The idea that we defrauded the bid committee or anybody else is preposterous. So is the charge that we bribed anybody.

Thomas Welch, former president of Salt Lake City bid committee

Scandal: Welch was forced to resign

Each of the charges carries a maximum sentence of five years in prison and a fine of $250,000.

They are also accused of falsifying the bid committee's records, "so as to conceal their activities."

But Mr Welch said: "The idea that we defrauded the bid committee or anybody else is preposterous. So is the charge that we bribed anybody."

Speaking outside his California home, he said: "We will be acquitted and we will present a defence that the people of Utah will understand."

Scapegoats

Both men have portrayed themselves as scapegoats for the bribery scandal.

The IOC president has come in for criticism

Mr Johnson's lawyer said: "What the government is doing from a moral standpoint is far worse than what Johnson and Welch ever did.

"It will cause irreparable harm to other people in this community and to the effort to put on successful games."

Officials involved in organising the Salt Lake winter games have urged the two men to settle the case out of court in order to avoid further embarassment for Utah.

Severe criticism

The Justice Department said the two accused had "personally diverted $130,000".

Since details of the scandal emerged, visits to candidate cities by IOC members have been banned in a move to prevent the improprieties which tarnished Salt Lake City's bid.

The IOC and its president, Juan Antonio Samaranch, have come in for severe criticism over the bribery allegations surrounding the 2002 games.

Nine IOC members resigned or were expelled for allegedly receiving inducements.