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Annual review of unpaid restitution orders. Requires a governmental entity that is the beneficiary of a criminal or juvenile restitution order issued by a state or federal court to annually file a payment status report with the state board of accounts. Provides that the report must include information on the status of the restitution order, including, if applicable, information concerning any arrearage. Requires the state board of accounts to review the status of restitution orders when it conducts an audit of a governmental entity. Specifies that a court that issues a restitution order on behalf of a political subdivision must serve a copy of the restitution order on the fiscal officer of the political subdivision, and that a court that issues a restitution order on behalf of the state must serve a copy of the order on the attorney general and the auditor of state. Requires the issuing court to facilitate enforcement of the restitution order.