-24. (Use of funds in governmental accounting) On Election Day, the citizens of a small village voted affirmatively on the following proposition: "To authorize the sale of $3,000,000 in bonds for the purpose of constructing a new firehouse." The village manager then told the finance commissioner: "Put the entire proceeds from the bond sale into the General Fund. That way, we can hire more firefighters with any proceeds from the bond sale that were not used to build the firehouse." Comment on the village manager's instructions to the finance commissioner