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PARKS AND RECREATION/OTHER <br /> <br />Park and Recreation - This division is responsible for the overall coordination and administration <br /> of park system planning, development and maintenance including trails and park structures. <br /> <br />Community Programs - Costs associated with the community education programs are accumulated <br /> within this area. These are costs incurred through the joint powers agreement with Anoka <br /> Hennepin ISD #11 which provides for Community School programs. <br /> <br />Environmental Services - The costs associated with the administration of the tree management <br /> program including tree disease control, tree trimming and reforestation are accumulated <br /> within this functional area. <br /> <br />Debt Service - Principal and interest payments related to General Fund debt service are reported in <br /> this cost center. <br /> <br />Expenditure Reserve - Each year an amount is budgeted for unforeseen or unanticipated <br /> expenditures that were not identified within the budget in other cost centers. <br /> <br /> <br />