(specially concurring).
In concurring, I wish to elaborate upon my vote.
It is good that the majority opinion continues to remind the Bench and Bar of the seminal holding on restitution in State v. Wolff, 438 N.W.2d 199 (S.D.1989), and to *924stick to it; so, also, it is to our credit as an institution to keep wary of the separation of powers of government, as reflected in State v. Oban, 372 N.W.2d 125 (S.D.1985).
In conducting a research of the record herein, I note that in the filed Judgment of Conviction dated September 16, 1992, settled record 488, 489, and 490, that these words appear: “It is recommended that the State Board of Pardons and Paroles order the Defendant to pay restitution to the State of South Dakota in the amount of $20,000 as part of the Defendant’s parole plan.” Without addressing such a provision, perhaps the Board would have directed the payment thereof.
At the sentencing hearing, the trial court made certain remarks concerning restitution, followed by abbreviated colloquy of counsel, set forth below:
As to the matter of the State’s request for restitution, the Court does not find at this time that there’s a reasonable likelihood that a restitution plan could be carried out so at this time I’m not going to order that a restitution plan be prepared.
However, on the felony part of the sentence I’m going to order that if it’s appropriate at the time that the defendants come up for parole, that a restitution plan be ivorked out by the parole people and that they pay restitution each individually to the State in the amount of $20,000. Any questions about that? (Emphasis supplied mine).
MR. LONG: No, your Honor.
MR. EWINGER: No, your Honor.
THE COURT: It’s the Court’s feeling that if the Court is sustained by the Supreme Court that the restitution then will be worked on at the time of parole. Of course, if the Court is reversed by the Supreme Court then the restitution will fall by the wayside. That’s all.
This Court has sustained the trial court on the validity of the conviction. But has, in my opinion, by inference, reversed the trial court on the aspect of restitution of $20,000.
First of all, the Judgment of Conviction takes precedence over the oral pronouncement. An order is not an order until it is reduced to writing, signed by the court, attested by the clerk, and filed. Mushitz v. First Bank of South Dakota, 457 N.W.2d 849, 857 (S.D.1990). This is a civil citation, but State v. Ford, 328 N.W.2d 263 (S.D.1982) likewise holds that any oral sentence must be reduced to a written judgment.' Likewise, SDCL 23A-27-4 states that judgments of conviction shall be signed by the judge and filed with the clerk.
I certainly agree with the majority opinion that the trial courts of this state cannot extend their powers of restitution beyond our holdings in Wolff and. Oban. Nevertheless, I feel compelled to address other legal matters arising from this appeal.
State and appellants fully briefed restitution to the State of South Dakota, State contending that it was a “victim.” South Dakota law requires that restitution be paid to the victim of the crime. SDCL 23A-28-1. SDCL 22-1-2(53) defines a victim as “any natural person against whom the defendant in a criminal prosecution has committed or attempted to commit a crime.” In reviewing this file, it appears to me that the State of South Dakota was not the victim with respect to the felony convictions. Per the indictment, Medical Disposal Systems, Inc., was the alleged victim. Appellants also rely upon State v. No Neck, 458 N.W.2d 364 (S.D.1990), whereas State relies upon the language of SDCL 22-1-2(31) that a person includes “this State,” emphasis added by State. One must distinguish the felony convictions from SDCL 22-6-2, i.e., pecuniary damages arising from a misdemeanor. Appellants did operate a solid waste facility without a permit. Even appellants point ouflthat the state was a victim of the illegal waste dump, but strongly advocate that the State of South Dakota was not a victim of theft by deception or conspiracy to commit theft by deception.
When arguing this case before the Court, Attorney General Barnett was urged to check into the civil lawsuit which was filed by the State of South Dakota, a lawsuit filed prior to the institution of the criminal charges lodged against the appellants. A statement in a brief concerning this civil lawsuit prompted this writer to make such a *925follow-up suggestion. Status of the civil lawsuit appeared to be unknown during oral argument and it was my belief then, and it is now, that the status be determined, for the sake of resolve and justice in this case. And all of this, not being the feigned imagination of this author, but to the contrary, was presented by the pleadings, briefs, and advocacy.