How to earmark reserved funds

 We are a Canadian municipality and the Finance folks have an interesting requirement.  We have a process where we move dollars into reserve funds, which exist as separate companies/business unit.  At various times during the year, money held in these reserve funds will be earmarked for special requirements, but there are no accounting entries required for this until the money actually starts to be spent, which could be well into the future.  An Excel spreadsheet is maintained to keep track of these projects, but nothing in JDE so if you do an account inquiry on that reserve fund, the money