Policy debate aside, fungible is one of the best words.
Always remember: biologically and culinarily, fungi are not fungible.
All money is fungible. If Indianapolis City-County Councilors believed they needed to raise the wheel tax to get state matching funds for the roads, then they should have lowered taxes elsewhere, too.
The city is funding a lot of things it shouldn't. It shouldn't need to raise taxes to provide one of the most basic/essential services.