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Roderick Galimore pled guilty to burglary, and following a later hearing the trial court ordered him to pay the victim restitution in the amount of $3,100. On appeal from the restitution award, Galimore claims that 1 the amount of restitution ordered by the trial court was not supported by the evidence and 2 the trial court erred in failing to make findings of fact relating to each of the statutory factors that must be considered in determining the nature and amount of restitution. For the reasons set forth below, we disagree with Galimore and affirm.

Restitution “is not synonymous with civil damages.” Citation and punctuation omitted. In the Interest of E.W., 290 Ga. App. 95, 97 3 658 SE2d 854 2008. The amount of damages is one of the factors to be considered by the trial court in ordering restitution. See OCGA § 17-14-10 a 4. The trial court must also consider, among other things, “the offender’s present financial condition and future earning capacity, as well as the goal of rehabilitation to the offender.” Citation and punctuation omitted. In the Interest of E.W., 290 Ga. App. at 97 3. The burden of showing the offender’s financial resources, and the needs of his or her dependents, is placed on the offender. Id. However, the amount of restitution awarded cannot exceed the amount of the victim’s damages, and the State has the burden of demonstrating the amount of the victim’s loss. See OCGA § 17-14-7 b; 17-14-9. In this context, damages means “all special damages which a victim could recover against an offender in a civil action . . . based on the same act or acts for which the offender is sentenced, except punitive damages and damages for pain and suffering, mental anguish, or loss of consortium.” OCGA § 17-14-2 2. The appellate court’s duty is to review “the transcript to determine whether each party has met his or her specified burden and determining whether a restitution award was supported by the preponderance of the evidence.” Punctuation and footnote omitted. McClure v. State, 295 Ga. App. 465, 466 673 SE2d 856 2009.

 
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