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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 3D, 1988 <br /> <br />Note 1 - Summary of significant accounting policies: <br /> <br />. <br /> <br />a. <br /> <br />The Administration maintains financial records using <br /> <br />the cash basis of accounting. <br /> <br />8y using the cash <br /> <br />basis of accounting, certain key accounts needed to <br /> <br />. <br /> <br />present financial position and results of operations <br /> <br />are omitted; <br /> <br />examples of these accounts are accounts <br /> <br />receivable and accounts payable. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />-5- <br /> <br />