Municipal Infrastructure Management System

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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.

[edit] References

  • [3] CICA's Public Sector Accounting Board site on PS 3150
  • [4] Alberta MIMS website

Infrastructure Asset Management