As an Indiana native and someone who finds bureaucracy ridiculous, Parks and Recreation consistently tickles my funny bone.
The key for me is Amy Pohler's performance as Leslie Knope. As the deputy director of the parks and recreation department for Pawnee, Indiana her eagerness and honest belief in the system make her as sympathetic as she is funny. The rest of her colleagues have a more realistic view of their positions and their town but either like Leslie enough or are bored enough to help her on her many crusades.
Shot in the same documentary style as The Office, Parks makes more use of the interplay between the characters and the camera crew early on (usually in the form of side-ways glances and uncomfortable smiles from Leslie). The rest of the department includes Tom Haverford (Aziz Ansari) as Leslie's assistant, Ron Swanson (Nick Offerman) as the department head who believes in small government and his assistant April Ludgate (Aubrey Plaza). Mark Brendanawicz (Paul Schneider) rounds out the office as a relaxed and charming city planner whose attitude makes him the resident ladies man.
Pawnee might be fictional but that doesn't stop it from having a website- http://www.pawneeindiana.com/ . Check it out to find Leslie's GORP recipe.