– давлат бюджети таркибида жамлантириладиган жамғармалар бўлиб, уларнинг ҳар бири учун маблағлар манбалари, ҳар бир манбадан маблағ тушиши нормалари ва шартлари, шунингдек, шу маблағларидан фойдаланилиши мумкин бўлган мақсадлар қонун ҳужжатлари билан белгиланади.
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