Answer: The answer is Other Financing Uses and Sources.
Explanation: The other financing uses and sources are usually under Operating statement account in government accounting and budgeting.
Other financing uses and sources encompass limited number of special transactions that include non-operating revenue and expenditures. Other items that are included in this financial reporting line are proceeds from debt transactions, operating transfers, sale of government assets. While other financing uses are transfers into a fund and proceeds of debts issue and sale of government asset, other financing sources show the transfer from one fund to another.