If you wish to reserve funding for a particular purpose, and account for it from one year to the next, then you need to setup an Account external to the RECEIPTS AND PAYMENTS structure. The CIL account is an example, and will have already have been created in the initial structure.
This video shows how to create other Reserves Accounts. If you are reporting on an Income and Expenditure basis, any Reserve Account that has receipts or payments during the year, will need separate Income and Expenditure Sub-Accounts.
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