The closing ledger: what the money test did not find

Tested November 2026 — the negatives that complete the addendum

No special investigation: No State Board of Accounts special investigation, embezzlement finding or employee-theft case against any Mishawaka body — city, school city, housing authority or utilities — stands in the searches run for this addendum; the searches returned other Indiana cities' cases (Lake Station, Portage, Oolitic, Jackson County, among them), which are those cities' files. At the small end of the city's own audit record, the Mishawaka Municipal Utilities audit for calendar 2007 carries comments only — a 2006 wastewater-bond arbitrage-compliance matter and a materials-inventory difference of $48,860 (actual $1,788,114 against a ledger $1,836,974 at 31 December 2007), with the officials' concurrence recorded at the exit discussion of 22 May 2008, in Mayor Jeffrey L. Rea's tenure. The School City's Supplemental Compliance Report for 2014–2016 carries six routine federal findings (financial reporting, Child Nutrition, Title I documentation and reporting tests), uncontested and unremarkable, printed here at pointer size so the audit trail is complete.

The addendum's balance sheet: One found fight (the lobbyist), one found audit case (the unsigned contract), three tested negatives (pay-to-play, housing fraud, the tapes), one federal decree that answers the test's letter and fails its contest limb, and a clean closing search for anything worse. That is the whole money-fight record of Mishawaka as the official record gives it in November 2026 — smaller than the pattern cities', and printed at its size, which is what the leg's discipline is for.

Sources:

1. Indiana State Board of Accounts — Audit Report of Mishawaka Municipal Utilities, calendar 2007 (report B32667); Supplemental Compliance Report of the School City of Mishawaka, 2014–2016 (report B49359).
2. Searches of the State Board of Accounts' reports and the press of record for special investigations or theft/embezzlement findings against Mishawaka bodies, run November 2026 — negative, as printed.