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<br />. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />ARKANSAS RIVER COMPACT ADMINISTRATION <br />NOTES TO CASH BASIS STATEMENTS <br />JUNE 30, 1981 <br /> <br />. <br /> <br />Note 1 - Summary of significant accounting policies: <br /> <br />a. The Administration maintains financial records using <br /> <br />the cash basis of accounting. By using the cash basis <br /> <br />. <br /> <br />of accounting certain key accounts needed to present <br /> <br />financial position and results of operations are omitted; <br /> <br />examples of these accounts are accounts receivable and <br /> <br />. <br /> <br />accounts payable. <br /> <br />. <br /> <br />. <br /> <br />-5- <br />