K.K. HALL, Circuit Judge:
William T. McMichael, Jr., appeals from a judgment of conviction and probation order requiring him, as a special condition of probation, to make restitution to the Bank of Virginia in the amount of $14,119.06. Finding that the district judge did not exceed his authority in ordering restitution, we affirm.
The facts of this case are not in dispute. Appellant, William T. McMichael, Jr., was charged in a 15-count indictment of embezzling $8,635.50 from the Bank of Virginia in violation of 18 U.S.C. § 660. Specifically, under Paragraph 1 of the indictment, the grand jury charged:
Paragraph 2 of the indictment incorporated all of the allegations of Paragraph 1 by reference and set forth the exact amounts alleged to have been embezzled in Counts numbered 1 through 15. As a result of a plea agreement, McMichael pleaded guilty to Counts 1, 2, and 3, which charged him with embezzling a total of $1,243.00, in exchange for the dismissal of the remaining counts.
On June 22, 1982, McMichael appeared before the district court for sentencing at which time the sentencing judge advised McMichael that he was considering imposing an order of restitution as a special condition of his sentence. The judge then recessed the proceedings to allow time for McMichael, his attorney, and the government's attorney to determine how much had been embezzled and whether McMichael would be willing to repay that amount. When the parties returned, McMichael's counsel advised the court that his client would agree to an order of restitution and that the amount of restitution should be $14,119.06. McMichael, himself, stated that the Bank of Virginia was entitled to at least $14,119.06 in restitution and that he wanted the court to order the repayment of that amount as a condition of probation. Consequently, the judge sentenced McMichael to 24 months imprisonment, suspending all but four months of that sentence. Additionally, McMichael was placed on four years probation to commence at the end of his imprisonment and, as a special condition of probation, ordered to make restitution to the Bank in the sum of $14,119.06 during the probationary period. From that order, McMichael appeals.
The authority of a federal judge to suspend the sentence of a convicted defendant and place him on probation lies in the Federal Probation Act, 18 U.S.C. § 3651. That statute provides, in relevant part, that:
On this appeal, McMichael contends that the sentencing judge exceeded his authority under this statute by ordering restitution which exceeded both the amounts that he pleaded guilty to in Counts 1, 2, and 3 and the total amount which he was accused of embezzling in the full indictment. We cannot agree.
The opening sentence of the Probation Act states that the sentencing judge is authorized to place a convicted defendant on probation "upon such terms and conditions as the court deems best." This clearly places the decision of what conditions to impose on the probationer within the trial judge's broad discretion.
The limitations on the district court, we think, have already been established by our earlier decisions in United States v. Vaughn, 636 F.2d 921 (4th Cir.1980), and United States v. Taylor, 305 F.2d 183 (4th Cir.), cert. denied, 371 U.S. 894, 83 S.Ct. 193, 9 L.Ed.2d 126 (1962). In Vaughn we held that the Probation Act does not authorize reimbursement to the government for the cost of investigating a defendant's tax evasion because, although the government was the aggrieved party, the type of loss contemplated by the Act was the unpaid taxes, not the cost of the investigation. As we stated in Vaughn, 636 F.2d at 923, had the crime been one of fraud practiced upon a private party, "the `actual damage or loss caused by the offense' would clearly be the amount of money or the value of the property of which the victim had been defrauded."
In Taylor a defendant who had been indicted on, and pleaded guilty to, two counts of failure to file tax returns for 1956 and 1957 and who had been tried and convicted on one count of evading taxes for 1955 was ordered to pay the government a sum representing all unpaid taxes for the years 1952 through 1960. Since the only evidence of the amount of taxes actually due during that period was the amount that defendant declared for 1958 through 1960, we held that:
305 F.2d at 187 (emphasis supplied). Consequently, as a result of Vaughn and Taylor, actual damages directly caused by the illegal activity with which a defendant is charged may be ordered to be repaid under the Probation Act whenever the amount of the loss is legally determined. This is the rule regardless of the amount charged in the full indictment or in the individual counts on which a defendant is convicted.
In the instant case, the offense charged was McMichael's embezzlement of funds from the Bank of Virginia. As part of a plea agreement, he pleaded guilty to three counts and, thereafter, freely admitted the amount which he embezzled. Consequently, the amount of the loss is certain and there is no dispute that McMichael's actions were the direct cause of the loss. Therefore, under the Probation Act the sentencing judge was authorized to order, in his discretion, the repayment of any amount up to the sum of $14,119.06 which McMichael admitted embezzling. He chose to order restitution of the full amount and, in the absence of any abuse of discretion, that decision should not be disturbed.
Accordingly, for the foregoing reasons, the order of the district court requiring the