Rabat– Morocco’s National Social Security Fund (CNSS) is preparing a comprehensive review of its management control system as public institutions face growing pressure to improve performance, strengthen cost control and make better use of resources.
The CNSS plans to appoint a consulting firm to conduct a detailed assessment of its existing management control framework and benchmark it against best practices used by comparable organizations. The objective is not limited to an organizational audit, but to determine how the function should be redesigned to better support performance management and decision-making.
The review will examine the current governance and organization of management control, as well as the processes used for planning, budgeting and performance reporting. It will also assess the quality, reliability and availability of the data used to monitor performance.
The consulting mission is expected to cover the information systems and tools currently supporting the function, while assessing the overall maturity of CNSS management control practices against standards observed in similar institutions.
Toward a new operating model
Beyond identifying weaknesses, the CNSS is seeking to establish a target operating model for its management control function.
This model is expected to define the future organizational structure, management processes and performance-monitoring routines, as well as the procedures and reference frameworks required to support the function.
The review will also address human resources needs, including job descriptions, workforce requirements and a skills-development plan covering recruitment and training.
A risk map and an associated risk-mitigation plan are also expected to form part of the proposed framework.
The scope of the review will cover the full performance-management chain, from governance and organizational arrangements to planning processes and regular performance reviews, including monthly and quarterly activity assessments.
It will also examine cost analysis, the development of analytical accounting frameworks, data flows and their integration into information systems, as well as coordination between the management control function and operational departments, support functions, senior management and the CNSS’s governance bodies.
From diagnosis to implementation
The CNSS is also seeking a concrete and prioritized roadmap at the end of the assignment, rather than a purely diagnostic report.
The roadmap is expected to identify quick-win measures, estimate the resources and workload required for implementation, outline the prerequisites that need to be addressed and establish a timeline for rolling out the proposed reforms.
The approach reflects an effort to make the overhaul operational, with the management control function positioned as a tool for improving performance and supporting institutional decision-making.
The initiative comes as Moroccan public institutions face increasing pressure to strengthen cost management and improve the reliability of performance reporting amid tighter budgetary constraints.
For the CNSS, the planned review could therefore serve as a broader restructuring of how the institution monitors costs, manages performance and uses data to support its strategic and operational decisions.
