2026 Brentwood Borough Budget Brief 

The proposed 2026 Brentwood Borough Budget reflects a balanced and strategic financial plan totaling $24.0 million across all funds, with continued investment in infrastructure, essential services, and community amenities. The budget was prepared using a zero-based approach, requiring each department to justify its expenditures line by line. Despite rising costs and inflationary pressures, the Borough continues its commitment to maintaining high-quality services without excessive reliance on tax increases.

General Fund

Total Revenues & Expenditures: $11,651,000

The General Fund is the Borough’s primary operating fund, supporting Police, Public Works, Recreation, and Administrative services.
Key highlights include:

• Real Estate Millage Increase: The first in nine years, increasing from 10.0 to 11.0 mills, generating approximately $4.67 million in total real estate tax revenue.

• Interfund Transfers: Includes a $700,000 transfer from the Operating Reserve Fund and a $375,000 transfer from the Stormwater Fund to offset stormwater-related administrative and personnel costs.

• Revenue Enhancements: Adjusted amusement device fees, higher rental rates for facilities, and revised pool party fees to achieve cost recovery.

• Police Department: $3.25 million total, maintaining current staffing and funding for equipment and vehicle replacement cycles.

• Public Works: $1.56 million total, reflecting ongoing maintenance of parks, streets, and facilities.

Sanitary Sewer Fund

Total Revenues & Expenditures: $7,907,000

The Sanitary Sewer Fund supports all sewer operations, maintenance, and capital improvements.
Key highlights:

• Sewer fees are projected to generate $5.3 million, with an additional $725,000 in delinquent collections.

• Major expenses include $3.1 million for ALCOSAN treatment charges, $1.1 million for system maintenance and engineering, and $100,000 for capital improvements.

• A $681,000 transfer to the General Fund covers administrative and engineering-related costs.

Capital Improvement Fund

Total Revenues & Expenditures: $2,550,800

This fund supports long-term infrastructure and facility projects.
Key highlights:

• Funded by $1.7 million in interfund transfers and $847,200 in state and federal grants.

• Major projects include:

  • Brownsville Road Streetscape – $956,000

  • Library Improvements – $201,700

  • Stairway Rehabilitation Program – $51,000

  • Field No. 4 & Park Upgrades – $108,000

  • Debt Service – $917,000 (Principal and Interest)
    The Borough continues to pursue grants to leverage local funds and minimize tax impacts.

Economic Development Fund

Total Revenues & Expenditures: $212,000

Supports business attraction, marketing, and revitalization initiatives.
Highlights include:

• $205,000 transfer from the General Fund, funding the Main Street Manager/Community & Economic Development Director position ($87,550 salary).

• Includes $67,000 for professional services, $5,500 for operating supplies, and $4,000 for conferences and community outreach.

Park Fund

Total Revenues & Expenditures: $148,000

Maintains a stable fund balance to support future park upgrades.

• Includes $20,000 transfer from the General Fund.

• All expenditures are reserved for park capital improvements and community recreation planning.

Highway Aid Fund

Total Revenues & Expenditures: $258,000

Funded primarily through state Liquid Fuels allocations.

• $90,000 for winter maintenance and road salt purchases.

• $154,500 for street lighting costs.

• Maintains Borough roadway infrastructure in compliance with PennDOT standards.

Operating Reserve Fund

Total Revenues & Expenditures: $865,339

Maintains the Borough’s fiscal stability and supports one-time transfers.

• $700,000 transfer to the General Fund to balance the 2026 budget.

• $165,339 contingency reserved for unforeseen needs.

Summary of All Funds (2026 Proposed Totals)

Fund Revenues/Expenditures General Fund $11,651,000 Sanitary Sewer Fund $7,907,000  Capital Improvement Fund $2,550,800 Economic Development Fund $212,000 Park Fund $148,000 Highway Aid Fund $258,000 Operating Reserve Fund $865,339 Total All Funds $24,316,439