The Pension Fund of Morocco (Caisse marocaine des retraites (CMR)) ensures the financial equilibrium of the pension schemes it manages by preparing actuarial balance sheets that are presented annually to its Board of Directors. The balance sheet results help decision-makers assess the scheme's financial sustainability and take decisions on steering the system or adjusting the parameters. The Fund recognizes the importance of certifying the balance sheets and, has assigned an independent firm to certify the process and results of the actuarial study of the civil service pension scheme each year since 2011.

The goal is to provide the Board of Directors, the government and the Fund's clients with pertinent, reliable and complete information on the scheme's financial situation, to ensure sustainable, effective actuarial and financial guidance. The Fund has thus developed independent research expertise and now plays an active and reactive role in carrying out its mission. The certified actuarial balance sheet is published in the annual activity reports and is available on the Fund's Internet portal.