and obligations of the defendant.” Minn.Stat. § 611A.045, subd. 1(a) (2012). The restitution award must be supported by facts on the record. See State v. Fader, 358 N.W.2d 42, 48 (Minn.1984) (remanding case because record did not provide factual basis for restitution award). And the state bears the burden of proving the amount of the victim’s loss and the appropriateness of a restitution award. Minn.Stat. § 611A.045, subd. 3(a). Restitution has limits. The district court should order restitution only for losses the defendant “directly caused” by the conduct that led to his conviction. State v. Olson, 381 N.W.2d 899, 901 (Minn.App.1986). It may not order restitution for conduct that is only tangentially related to the criminal act that caused the loss. Compare Latimer, 604 N.W.2d at 105 (<HOLDING>), and State v. Esler, 553 N.W.2d 61, 65
holding restitution for losses directly attributable to victims murder improper against defendant who helped conceal murder afterwards but otherwise took no part in it holding that where both firstdegree and felony murder were possible bases for a murder conviction a jury instruction that suggested the jury could rely on felony murder as the predicate offense for a conviction for conspiracy to commit murder was improper because under arizona law a conviction for conspiracy to commit firstdegree murder requires a specific intent to kill holding that restitution is proper for victims losses that are directly caused by appellants conduct for which he was convicted holding that the amount of restitution is limited to the victims actual losses  holding that indictment for murder in the first degree charges murder by whatever means it may have been committed regardless of the theory of murder presented to the grand jury