The Capital Asset Management System (CAMS) is a mainframe computer based capital asset accounting system used by most state agencies to account for their capital assets. The purpose of CAMS is to provide control of and accountability for capital assets, to provide information for management reports and financial statements, and to monitor the physical condition of capital assets. CAMS is used to account for capital assets that meet the state’s capitalization policy listed in the State Administrative and Accounting Manual (SAAM 30.20.20). Information entered into the system is compliant with state asset accounting policies and provides the basis for statewide consolidation of fixed asset information to support preparation of state financial statements.