Sounds like your reserve accounts should really be liabilities on your balance sheet.
The account left on your balance sheet is what you would reconcile to the bank statement.
So if you have $1,000 in your bank account that should reconcile to the cash account on the balance sheet. Then if you have $4,000 as a roofing liability you will know you must have used $3,000 that should have been reserved for roofing on something else.
Posted in: Cash Reserve Account on Church Balance Sheet
Sounds like your reserve accounts should really be liabilities on your balance sheet.
The account left on your balance sheet is what you would reconcile to the bank statement.
So if you have $1,000 in your bank account that should reconcile to the cash account on the balance sheet. Then if you have $4,000 as a roofing liability you will know you must have used $3,000 that should have been reserved for roofing on something else.