Basic Fixed Sites. Sites on streams or canals at which streamflow is measured and samples are routinely collected for temperature, salinity, major ions, nutrients, and organic carbon. Samples may also be periodically collected for contaminants in bottom sediment, biota, storm effects, or other constituents.
BASIC FINANCIAL STATEMENTS. The minimum combination of financial statements and note disclosures required for fair presentation in conformity with GAAP. Basic financial statements have three components: government-wide financial statements, fund financial statements and notes to the financial statements.