What is the test for a restitution order for abuse of funds?

We review a restitution order for abuse of discretion. (People v. Thygesen (1999) 69 Cal.App.4th 988, 992 (Thygesen).) "Under that standard, we are required to keep in mind that even though the trial court has broad discretion in making a restitution award, that discretion is not unlimited. While it is not required to make an order in keeping with the exact amount of loss, the trial court must use a rational method that could reasonably be said to make the victim whole, and may not make an order which is arbitrary and capricious. [Citations.]" (Ibid.)

A trial court will not be found to abuse its discretion merely because its order does not reflect the exact amount of the loss. (People v. Balestra (1999) 76 Cal.App.4th 57, 64.) The victim is not required to supply sworn proof or detailed documentation of costs and expenses. (In re S.S. (1995) 37 Cal.App.4th 543, 547,

Page 13

fn. 2.) "When there is a factual and rational basis for the amount of restitution ordered by the trial court, no abuse of discretion will be found by the reviewing court. [Citation.]" (People v. Dalvito (1997) 56 Cal.App.4th 557, 562.)