Municipal Infrastructure Management System
- Municipal Infrastructure Management System
-
A Municipal Infrastructure Management System (MIMS) is a system used by municipal governments in Canada to record and analyze their infrastructure assets.
The infrastructure assets are recorded and analyzed based on a number of characteristics, such as:
- Type (roads, bridges, parks)
- Age
- Condition
- Value
MIMS have been created by many municipalities [1] due to the CICA's new PS 3150 [2], a regulation requiring municipal governments to record and amortize all of their tangible capital assets for the fiscal reporting year of 2009.
References
- [3] CICA's Public Sector Accounting Board site on PS 3150
- [4] Alberta MIMS website
Infrastructure Asset Management
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