This document provides guidelines to be used by local courts in developing a system for gathering the information required for informed decisions about restitution and for administering, enforcing, and monitoring restitution orders. The guidelines cover basic processes including policy development, case and victim eligibility criteria, and the responsibilities of various court personnel in the process. Specific information to be considered in a restitution plan is outlined, including victim and defendant data, losses or damages, defendant ability to pay, and subrogation information. it is recommended that the clerk's office have responsibility for the management and disbursement of restitution payments. Records within this payment management system also should provide information to be used by the court-approved supervisor in monitoring the defendant and enforcing the order. Offender management is the responsibility of the probation officer or alternative supervisor who will review failures to pay and recommend necessary remediation, including court review. Forms are appended for victim loss and impact statements, offender resource statements, and the restitution directive.