Reserve Fund Accounting

We are a condo HOA, nonprofit. To transfer funds from Reserves for a special purpose, I do a bank transfer from the "Reserve" bank account to "Operating" bank account. In our equity section of the Balance Sheet, we have Temp. Restricted Net Assets, Unrestricted Net Assets(Retained Earnings) and Net Income. The bank account "Reserves" stays in balance with the equity account "Temp. Restricted Net Assets". To maintain that balance, I debited "Temp. Restricted Net Assets" and Credited "Retained Earnings" for the amount of the transfer. Was that correct?

Secondly, what would be the entries to make when I spend the money that was transferred from Reserves to Operating on an expense, like Marina Repair, for instance?

I will have a minimum of two accounts, one for operating, one for reserves. I will pay reserve expenses out of the reserves and operational out of operations. For example, I will pay pool service under 7500-Pool Service and pay from operations. I will pay for a new pool heater under 8500-Pool Heater and pay from reserves. I never transfer funds from reserves to operations.