Entries for Expensing Unrestricted Funds

I'm still learning about some basics for nonprofit accounting.

We have a project that we have allocated some of our Unrestricted Funds for that is not a part of our annual budget.

We have classes of Restricted, Unrestricted and Projects set up in Quickbooks.

What would be the journal entries for expensing this project when it's not a part of our regular budget?

Should Unrestricted Funds that are carried each year always be shown on the annual budget as opposed to just the projected income and expenses for the year? Or do projects like this just get expensed and reported through entries that only affect the financial statement? Thank you!