Terms Used In Louisiana Revised Statutes > Title 22 > Chapter 2 > Part III > Subpart F - Audited Financial Reporting

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 28:2
• Diagnosis: means the art and science of determining the presence of disease in an individual and distinguishing one disease from another. See Louisiana Revised Statutes 28:2
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Parent: means a person who is the biological mother or father of an individual or the legally adoptive mother or father of an individual. See Louisiana Revised Statutes 28:2
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• Treatment: means an active effort to accomplish an improvement in the mental condition or behavior of a patient or to prevent deterioration in his condition or behavior. See Louisiana Revised Statutes 28:2
• Uphold: The decision of an appellate court not to reverse a lower court decision.