The authors report that their survey of juvenile courts indicates that approximately 20 percent of the cities with populations of 10,000 to 100,000 have instituted formal restitution programs, and 45 percent of cities with populations of 100,000 or more have formal restitution programs. The development of restitution programs began in the United States in the mid 1970's with the creation of the National Juvenile Restitution Program sponsored by the U.S. Department of Justice providing a stimulus. As the concept of restitution has been developed and carried out by courts, emphasis has been placed on promoting accountability and responsibility among juvenile offenders. The juvenile, and not the family, neighborhood, or environment, is responsible for the offense and must make reparation to the victim. In a survey of restitution programs in 1983, accountability was considered the most important goal of restitution. In actual practice, the restitution program steps are: (1) determining eligibility; (2) documenting loss; (3) determining the amount of restitution; (4) carrying out the requirements of restitution; (5) monitoring the delinquent's progress; (6) enforcing the requirements and (7) closing the case. Research indicates that formal restitution programs are effective, reduce recidivism, and should be supervised by a probation officer. 54 footnotes.