Gov. Scott Walker announced on Friday that he has formed a legal fund to pay for expenses related to the ongoing John Doe investigation into his close associates and former aides, a move that suggests he is being investigated.

"I have repeatedly pledged my cooperation with that inquiry," Walker said. "To fulfill my commitment, I have today formed a legal fund to pay for the expenses incurred in cooperating with the inquiry."

Wisconsin statutes allow government officials to seek or obtain contributions to so-called defense funds only if they are being investigated for or charged with a violation of either campaign finance or other election laws.

To date, nobody has said Walker is a target of the investigation, and Walker has said repeatedly that he does not believe he is the target.

"The fund has been set up under the guidance of the (Government Accountability Board)," Walker campaign spokeswoman Ciara Matthews said. "We reiterate again that the governor has been told he is not the target of the investigation."

GAB spokesman Reid Magney said the board cannot comment on any discussions or advice it may have given to an official.