(3)(a) All land management activities and costs must be assigned to a specific category, and any single activity or cost may not be assigned to more than one category. Administrative costs, such as planning or training, shall be segregated from other management activities. Specific management activities and costs must initially be grouped, at a minimum, within the following categories:
1. Resource management.
4. Capital improvements.
5. Recreation visitor services.
6. Law enforcement activities.
Upon adoption of the initial list of land management categories by the LMUAC, agencies assigned to manage conservation or recreation lands shall account for land management costs in accordance with the category to which an expenditure is assigned.
(b) Each reporting agency shall also:
1. Include a report of the available public use opportunities for each management unit of state land, the total management cost for public access and public use, and the cost associated with each use option.
2. List the acres of land requiring minimal management effort, moderate management effort, and significant management effort. For each category created in paragraph (a), the reporting agency shall include the amount of funds requested, the amount of funds received, and the amount of funds expended for land management.
3. List acres managed and cost of management for each park, preserve, forest, reserve, or management area.
4. List acres managed, cost of management, and lead manager for each state lands management unit for which secondary management activities were provided.
5. Include a report of the estimated calculable financial benefits to the public for the ecosystem services provided by conservation lands, based on the best readily available information or science that provides a standard measurement methodology to be consistently applied by the land managing agencies. Such information may include, but need not be limited to, the value of natural lands for protecting the quality and quantity of drinking water through natural water filtration and recharge, contributions to protecting and improving air quality, benefits to agriculture through increased soil productivity and preservation of biodiversity, and savings to property and lives through flood control.