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Projection Estimation of revenues and expenditures based on past <br />trends, current economic conditions and future financial <br />forecasts. <br />Reserve A portion of a fund balance which has been legally <br />segregated for a specific use. <br />Resources Total amounts available for appropriation including <br />estimated revenues, fund transfers and beginning fund <br />balances. <br />Rievised Budget Most recent estimate of revenue and expenditures <br />including additional appropriations made throughout the <br />year and encumbrances carried over from the prior year. <br />S$CDA South Bend Central Development Area. <br />Seasonal A City employee who works for a department during a <br />specific season or a specific work project. <br />Sample-Ewing Development Area. <br />Special Revenue Fund A fund to account for the proceeds of specific revenue <br />sources that are legally restricted to be spent for specified <br />purposes. An example is the emergency medical service <br />fund, which collects fees from users and is legally <br />restricted to spend those fees for EMS & fire department <br />purposes. <br />Tax Increment Financing (TIF) A financing technique that requires creation of a district <br />whose assessed property value is "frozen." The tax <br />collected on the growth of the district's incremental, or <br />property value over the "frozen" value, is used to finance <br />capital improvements in the district. <br />Transportation Finance Authority. <br />Urban Enterprise Association. <br />Urban Enterprise Zone. <br />Ut-encumbered Appropriation That portion of an appropriation not yet encumbered or <br />balance expended. <br />User Fees The payment of a fee for direct receipt of a public service <br />by the; party benefitting from the service. <br />E-6 <br />