United States v. Gibbens, 25 F.3d 28 (1st Cir. 1994) (a local, state, or federal government entity may be considered a "victim" for purposes of 18 U.S.C. 3663(a)(2) (Victim and Witness Protection Act), and may be awarded restitution under that section when it has suffered harm resulting from a defendant's criminal conduct, as from fraud or embezzlement).