The Pine Brook Water District must adopt a budget each year for the following year. The budget process typically starts in September and must be adopted in December. The budget papers show the actual income and expenditures for the previous year, the adopted budget for the current year, the actual income and expenditures to date for the current year, the anticipated income and expenditures for the end of the year of the current year, and finally the proposed budget for the following year.

The Water District’s budget is separated into three categories; Operations – which shows the income from water sales and the expenditures to keep the District running day to day, Non-Operating expenses – which shows the property tax income the District collects to pay for the General Obligation Bonds it has issued,  and the Capital Expenditures – which shows expenditures over $5,000 which are not considered normal yearly operating expenses.