Question: Ken Mead, newly elected mayor of Bronson City, promised the citizens during his campaign that he would not raise taxes during his tenure as mayor. He asks his new commissioner of finance to analyze the city's financial statements to see whether the city has "any extra money lying around" to help keep taxes down. The commissioner of finance notices the caption "Unassigned fund balance" on the city's General Fund balance sheet. The commissioner shows the financial statements to the mayor and says: "See that Unassigned fund balance? Looks like a slush fund to me. Why don't we just use it to help keep taxes down?" How would you advise the mayor about this matter?