... of windfalls. Despite these savings, the findings indicate that nonprofits use windfalls to make two key structural changes by making investments in fixed assets and maintaining less debt. Although the findings also indicate that windfalls are allocated to program spending, these allocations are made...

... and measurement of their fixed assets, establishing fixed asset registries and instituting relevant regulation. Originality/value This study adds to the scant literature on the management of fixed public sector assets. It provides evidence on the perceived information needs of public sector officials...