MADISON, Wis. -

Campaign finance reports submitted to the state elections board Tuesday evening indicate Gov. Scott Walker has transferred $100,000 to his legal defense fund.

In two separate transfers documented in the report, Walker moved $70,000 on May 3 and $30,000 on May 17 to "The Scott Walker Trust."

The campaign has previously identified that as the legal defense fund it has set up for the governor.

This is the second and third transfer to the account, as Walker moved $60,000 on April 13, which was documented in his last campaign finance report to the Government Accountability Board.

The defense fund has been set up under the guidance of the GAB, which has said only that officeholders are allowed to establish the fund if they or an agent of their campaign have been charged with or are under investigation for election or campaign violations.

Walker has hired two criminal attorneys to represent him, but he has previously said he does not believe he is the target of any investigation.

The governor has also refused to answer questions from reporters on his knowledge or involvement into an investigation connected to his former aides and associates, saying he has been asked not to share information by the Milwaukee County district attorney.

The fund transfer to his account is only allowed if donors permit him to use the money for legal purposes.

Thus far, Walker has not disclosed which donors allowed him to make those transfers. A spokesman for the GAB has said finance laws allow Walker to make a general transfer of funds without disclosing specifically the donors the money is coming from.

Milwaukee Mayor Tom Barrett, who is challenging Walker in next week's recall election, has been calling on the governor to clarify why he was allowed to set up a legal defense fund.

Barrett and the state Democratic Party said Walker owes it to the people to release more details about his involvement in the investigation as well as the names of the donors who are providing financial assistance to his legal defense fund.

Walker has raised more than $30 million since he took office, including at least $5.8 million in the last five weeks.

Walker reported his latest fundraising totals on Tuesday, a week before he faces Barrett in the recall election.

Walker reported raising $5 million between April 24 and May 21. Additional reports show he has brought in another $800,000 since then.

Barrett reported raising about $3.4 million over the same five-week period and about $4.2 million since getting into the race.