Final answer:
Governmental budgets indeed must be made available for public review, and public hearings are often held for citizens' input before a budget is legislatively adopted, fulfilling transparency and democratic participation.
Step-by-step explanation:
The question of whether governmental budgets must be made available for public scrutiny, and public hearings must be held to provide adequate opportunity for citizens' input prior to legislative adoption of the budget, is generally true. In the United States, government budgeting processes involve several stages, designed to be transparent and to provide opportunities for public input. At the federal level, the President submits a proposed budget to Congress, which, by law, must be reviewed and can be amended by Congress. The Congress holds hearings, debates, and requires committee approvals in both the House of Representatives and the Senate. Moreover, at the state and local levels, similar processes are in place where budgets must be approved before spending can occur, underscoring the importance of budgetary legislation for government program operation. These budget hearings are critical for ensuring that citizen voices are heard and that the budget reflects a consensus of priorities within the community.