Financial and case file records were reviewed and analyzed in the three counties to determine if they maintained a final accounting system, a policy relating to administrative fees for collection of restitution, and recovery of money for the State Board of Control through the lien process. Information and statistical data contained in this report were obtained through personal interviews, a data-collection survey that was completed by each county, and on-site case file research where actual court orders and financial records were reviewed and analyzed. All counties studied charged administrative fees as authorized in Penal Code Section 1203.1; however, there were differences between the counties in how the amount owed was calculated and the point in time when the fees were collected. Information obtained from case file research shows a greater percentage of probationers made some or all payments on their court- ordered restitution compared to those who made no payments. The study revealed that 43 percent of the total restitution ordered in the case files reviewed was collected. Case file research for the counties studied showed crimes against property had the greatest amount of restitution ordered and collected compared to crimes against persons or other crime types. Appended survey questionnaire results, graphs and charts of case file research results, legislation, and restitution by crime type