Available resources.

1. An unappropriated ending balance of any governmental fund, except a fund for capital projects, is not an available resource. Available resources are: (a) An opening balance which is larger than anticipated; (b) Revenues in excess of those budgeted; (c) Revenues generated from previously unbudgeted sources; or (d) An unappropriated ending balance of a fund for capital projects. 2. The difference between the total of the original budgeted resources and the total of the revised resources is the amount available for budget augmentation.