Accounting for the unspent donations in a dedicated line item.

We manage an organization that bills out voluntary contributions.  We have 20 line items that have expense and income line items that match.  Sometimes a line item is not spent out and the balance needs to carry forward for the new year.  At some point it may or may not be spent but needs to be accounted for.  Up until now it has been done on a spread sheet with really no accountability.  Running a report and showing people that report can easily be manipulated.  Not that it is it just can.  And if you are not an avid excel user you are not really keen on the double duplication.  Manual checkbook and writing down on paper what and who has been used with a smathering of quickbooks if the current regime wants to use it.  As we have moved to make quickbooks a standard we need to put all the carry forward balances somewhere where when we run a report we can track them and encourage that they are spent.  All income line items should be 100% spent out by the end of the fiscal year but some things may have changed after the collection and the project no longer exists.  That is another conversation.  Just need to know, and I have looked and looked and read and read what is the best way and easiest to hand down to subsequent regimes as they change.  Me not knowing how to handle it just made expense line item with the carry forward amounts and when expensed out use the CF line item first to reduce that.  These are ongoing projects from year to year.  Any specific guidance would be greatly appreciated.