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 due to the CICA's new PS 3150 , a regulation requiring municipal governments to record and amortize all of their tangible capital assets for the fiscal reporting year of 2009.

References

CICA's Public Sector Accounting Board site on PS 3150
Alberta MIMS website

Infrastructure Asset Management

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