A. The county board of supervisors shall establish a separate fund for the payment of restitution in juvenile delinquency proceedings by juveniles who are ordered to pay restitution and who are financially unable to pay or who are otherwise unable to be employed to earn money to pay restitution. The fund consists of state and local appropriations and grants, gifts, devises and donations from any public or private source.
B. The county board of supervisors may apply to the internal revenue service for a ruling that donations to the fund are tax deductible.
C. The county attorney or the court may direct the payment of monies from the fund to the victim for unpaid charitable work done by the juvenile to pay restitution that was ordered by the juvenile court or that the juvenile agreed to pay as part of a diversion program administered by the county attorney or the juvenile court. If a juvenile performs unpaid charitable work pursuant to this section, the agency providing the work shall supervise the juvenile’s work. The juvenile shall be credited for each hour worked at an hourly rate set by the county attorney or the juvenile court.
D. If monies are available, the victim shall be paid from monies that are credited to the juvenile for work performed.
E. The county attorney or the juvenile court shall not retain more than twenty per cent of the money credited to the fund for the payment of administrative costs and expenses.
F. The county attorney or the juvenile court may enter into contracts with this state, any political subdivision of this state or private entities to provide appropriate services by juveniles who are ordered to pay restitution by the juvenile court or who have agreed to pay restitution as part of a diversion program that is administered by the county attorney or the juvenile court.