Restitution may be authorized for:
1. Victim. The victim or a dependent of a deceased victim, or an heir, beneficiary or recipient of the victim's estate;
2. County. The county where the offense was prosecuted if the victim voluntarily refuses restitution or if the identity of the victim cannot be ascertained;
3. Person providing recovery. Any person, firm, organization, corporation or government entity that has provided recovery to the victim as a collateral source, but only to the extent that such recovery was actually made; and
4. Person acting on behalf of victim. Any person legally authorized to act on behalf of the victim.