• Office of the Comptroller

Memo on FY2020 Mid-Year Capital Asset Inventory Review

FY2020-14 notifies departments that the mid-year inventory of GAAP capital assets will begin in January, 2020. Several MMARS reports can be accessed through MobiusView to assist with this effort. Every department must return a form confirming the review is complete.

Our office has established the inventory controls and reporting guidelines for capital assets and instituted a mid-year and an annual capital asset inventory review. Capital assets are defined as GAAP and non-GAAP capital assets – please see Comptroller’s Fixed Asset Acquisition Policy for details. Although the primary focus of this review is GAAP capital assets departments should also review any non-GAAP assets under their ownership.

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William McNamara, Comptroller of the Commonwealth

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