Tainted samples from Russian athletes were swapped for clean ones through a concealed hole in the wall of a drug-testing lab, it says.
The final part of a World Anti-Doping Agency (WADA) investigation into alleged Russian state-sponsored doping is due to be published on Friday. It will accuse Russia of defying rules against the use of performance enhancing drugs.
"The Russian Ministry of Sport directed, controlled and oversaw the manipulation of athletes' analytical results, sample swapping and the active participation and assistance of the FSB, CSP and both Moscow and Sochi laboratories," said Richard McLaren, WADA chief, whose report this summer disqualified some Russian athletes from competing in the 2016 Rio Olympics.
TRT World's Shamim Chowdhury reports.