Written guidelines promulgated for the administration of a restitution fund shall, at a minimum, include the following elements:

1. (1) The court may direct that any portion of the money received from a child alleged to be delinquent for failing to comply with a lawful sentence imposed for a summary offense may be deposited into the restitution fund.
2. (2) The terms and conditions of an informal adjustment or a consent decree may include a contribution by the child to the restitution fund.
3. (3) The terms and conditions of a disposition following an adjudication of delinquency may include a contribution by the child to the restitution fund.
4. (4) Disbursements from the fund shall be used to reimburse crime victims for financial losses resulting from delinquent acts.
5. (5) Disbursements from the fund shall require the signatures of at least two persons designated by the president judge.
6. (6) A policy requiring an annual report, detailing the aggregate and individual data regarding payments to and disbursements from the restitution fund.
7. (7) A requirement for an annual audit, under county policy, of all payments to and disbursements from the fund.