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<br />ARKANSAS RIVER COMPACT ADMINISTRATION <br />NOTES TO CASH BASIS STATEMENTS <br />JUNE 30, 1981 <br /> <br />Note 1 - Summary of significant accounting policies; <br />3. The Administration maintains financiaJ records using the cash <br />basis of accounting. By using the cash basis of accounting certain <br />key accounts needed to present financial position and results of <br />operations are omitted; examples of these accounts are aCcOlmts <br />receivable and accounts payable. <br /> <br />15 <br />