I'm guessing you have a 529 plan set up and these are receipts and expenses related to that set up. There may be another way they can appear there, but I can't think of one off hand. But let me know if you don't have a 529. There's apparently just no other place to record this accounting in the reports.

Yes. The accounting on that is hard to follow, but it may help to view the 529 report in the detailed report.

When you use the 529 functionality, you are telling the program about when you need to withdrawal specific amounts to cover qualified tuition payments or cover non-qualified expenses. When those funds come out, per your instructions, they constitute special receipts. But the program knows that what comes out must first go in. So it's figuring out what you need to put into the 529 to cover each withdrawal you specify. The program assumes that each withdrawal is funded in advance smoothly -- the same amount goes in every year up to the funding date. All amounts going into the 529 account to fund the future withdrawals are treated as special expenses.