How to Account for a Budgeted Scholarship Fund

We are a small nonprofit preschool that offers financial aid/tuition discounts to some students.  There is a set amount we budget for scholarship/tuition discounts each year.  The money we receive from donations is sometimes allotted specifically to scholarships/tuition discounts but we also receive general operating donations that end up in a pool of scholarship spending, supplies purchases, etc.

I want to represent the amount budgeted for tuition discounts and the amount coming out of that budget without affecting our balance.  I tried creating a customer account, similar to our other restricted grants, but realized that entering the budgeted amount as a pledge affected our Grants balance.  I am probably missing something super obvious, but feel totally stuck at the moment! Help?