The report covers a number of areas: (1) the pattern of fiscal fine use; (2) the attitudes to fiscal fines of fiscals and district court clerks; (3) reasons which persuade fiscals that it is appropriate to offer a fiscal fine instead of proceeding with a prosecution; (4) the "take-up rate" of the offer of a fiscal fine and what happens to those who turn down the opportunity to avoid prosecution; and (5) the way in which fiscal fines are paid and the administrative realities faced by district court clerks in attempting to secure full payment. Research disclosed that significant numbers of fiscal fines were being offered to offenders who previously would have escaped with a "no pro" or a warning letter. Many who were offered a fiscal fine were out of work, indicating that worries that the fiscal fine would discriminate against such persons appear to be unfounded. The vast majority of those who were prosecuted upon their failure to accept the offer of a fiscal fine pled guilty. For the most part, those few offenders who pled not guilty were convicted. Appendixes