Gov. Jim Gibbons on Wednesday insisted he "has never violated the public trust" and said the controversy over a fund he created to pay legal bills was manufactured by the media and his political opponents.

"The uproar over this legal defense fund is completely driven by a few individuals to make an issue where none exists," Gibbons said in a statement. "The fund was established, on the advice of pre-eminent and experienced lawyers, to comply with all rules during the campaign. It was not then, and is not now, a campaign fund."

But Secretary of State Ross Miller, whose inquiries into Gibbons' disclosure of the legal fund are ongoing, said there was nothing political about the issue he raised.

"I think the public elected me to be fair and objective in the application of campaign finance and disclosure laws," he said. "I just requested clarification where it was obviously necessary. This office is a nonpartisan office. To the extent there are campaign violations or election violations, we're going to look into them."

Miller is a Democrat, Gibbons a Republican.

Inquiries about Gibbons' statement were directed to Gibbons' lawyer, Michael Pagni, who did not return calls seeking clarification as to who Gibbons was referring to as "those who are trying to make a controversy where none exists."

The legal fund was formed shortly before the November election. In Wednesday's statement, Gibbons said it was "created to help defray the costs of responding to allegations by Chrissy Mazzeo and Patricia Sandoval that have been shown to be untrue."

Mazzeo is the Las Vegas woman who accused Gibbons of attacking her in a parking lot after a night of drinking in October. A Las Vegas Police investigation concluded there wasn't enough evidence of her claim.

Sandoval is the illegal immigrant employed by Gibbons' household in Reno in the 1980s. Gibbons has acknowledged she worked for the family.

Unmentioned in Gibbons' statement is a third, ongoing allegation, that Gibbons took cash from a friend in exchange for secret federal contracts. That charge is under investigation by the FBI, and Gibbons has retained a top Washington, D.C., defense lawyer, Abbe Lowell, to represent him.

However, Gibbons' statement Wednesday said the legal fund, which has raised $204,000 and spent $193,000, wouldn't be needed much longer.

"I will continue to report on that fund as bills are paid for previous legal issues surrounding the now-discredited allegations. As was the intention all along, the legal defense fund will then formally be closed down," Gibbons said. "That closing and a final report on the fund should occur in the near future."

Gibbons' campaign accountant, David Turner, who administers and is a trustee of the legal defense fund, said Wednesday the fund accepted its last donation in late February and was no longer soliciting or receiving contributions.

Gibbons' statement Wednesday contended that the potential problems with the legal defense fund, which might have violated state laws and congressional rules, have been blown out of proportion by his enemies.

"I realize that there are some media and political naysayers who will try to create a story or controversy every day, to defeat the goals of my administration or just for the sport of it," he said.

"The people of Nevada should know that I am committed as ever to carrying out the pledges I made during the campaign. I will not be distracted or derailed from those goals, which include enhancing public education for our children, promoting excellent health care for all of our citizens and increasing employment opportunities in our state."

A critic said Gibbons wouldn't be able to put his troubles to rest just by calling them a nonissue.

"The comments, unfortunately, just amplify the situation by demonstrating that he's in a state of denial about what these contributions mean," said Bob Fulkerson of the Progressive Leadership Alliance of Nevada.

"The governor has brought this controversy on himself by not following the spirit of the campaign finance disclosure laws," he said. "I think (former Republican Secretary of State) Dean Heller would be asking the exact same questions Ross Miller is asking. It's not a Democrat versus Republican thing at all. It's a matter of campaign finance disclosure and trying to shed light on who's trying to influence the governor."

Gibbons is trying to cast the issue as partisan to take the heat off himself, Fulkerson said.

"That's a common tactic when people have made mistakes that they're not willing to admit," he said. "They blame it on someone else. It's not a character trait of strong leaders, but that's what he's doing."

But Gibbons has defenders, who say Miller's actions have been partisan.

"It's pure politics," said John Hambrick, chairman of the Clark County Republican Party. "He (Miller) has acted unprofessionally, perhaps even unethically, and that's something we may pursue further."