Data and accounting

Strong data and financial management are essential for running a successful plastic recovery and recycling facility. They provide:

• Accurate information to improve processes and efficiency.
• Clear cash flow tracking to ensure operations remain sustainable.

Below are challenges, solutions, and systems we have implemented to strengthen our operations.

Challenges and how we tackled them

Data challenges

1. Inaccurate data – Caused by uncalibrated weighing scales, human error, and too many data inputters.
2. Data loss – Due to lack of backups for physical and online records.
3. Data overload – Collecting too much information that is not needed, making analysis difficult.

Solutions:

• Only collect necessary data to reduce workload.
• Limit access to data to prevent errors.
• Keep both physical and online copies of all critical data.
• Automate data entry and checks to minimise mistakes.
• Double-check all data before finalising records.
• Streamline documentation to avoid duplication and outdated records.

Accounting challenges

1. Multiple small transactions – Casual labour, tools, and other small expenses are harder to track.
2. Strict tax compliance – Many small businesses on the island do not provide tax receipts, making it difficult to meet Kenyan tax regulations.

Solutions:

• Keep physical and online copies of all accounting records.
• Set fixed payment schedules to make bookkeeping more manageable.
• Require tax-compliant receipts for all large purchases.
• Follow financial policies to ensure spending stays within the budget.

Key systems we use

Data systems

1. Weighing & labelling – Every stock item is tagged with key details (polymer type, colour, weight) to make it easier for the next stage (e.g. washing).
2. Periodic stock checks – Ensures all processed materials are accounted for and available in stores.
3. Data analysis – Tracking data in spreadsheets helps identify inefficiencies, successes, and areas for improvement.

Accounting systems

1. Categorised spending – Budgets are assigned to different categories and approved by line managers, who also ensure proper receipts are collected.
2. Tracking spending – Expenses are tracked using accounting software, helping to detect under, over, or mis-spending. We are still working to find the most suitable accounting software for our local needs.

Essential tools for data and accounting

By improving data and financial management, we can reduce errors, make better decisions, and ensure smooth facility operations.

Monitoring and Evaluation Indicators

Click here to see our simplified template

For more support on Monitoring and Evaluation, refer to Tracking Impact section of the Flipflopi Toolkit.

Material recovery & processing

• # of community members participating in plastic collection (disaggregated by gender).
• # of community groups participating in plastic collection.
• # of KES (Kenyan Shillings) disbursed to community groups for plastic collection.
• # of full-time jobs at the MRF (disaggregated by gender).
• # of temporary jobs at the MRF (disaggregated by gender).
• Amount of plastic waste collected (measured in kg/tonnes).

Material recycling

• Amount of plastic waste fully processed for further recycling (disaggregated by plastic type).
• # of products produced, disaggregated by:
  • Size (small, medium, large).
  • Material (type of plastic used).
  • Process (extrusion, injection, sheet pressing).
• # of full-time jobs at the Processing Facility (PF) (disaggregated by gender).
• # of temporary jobs at the Processing Facility (PF) (disaggregated by gender).

Tracking these indicators helps measure impact, efficiency, and job creation across material recovery and recycling processes.

Third-Party Data Verification: Plastic Credits

Since June 2024, we have taken part in a pilot plastic credits programme with RePurpose.

Plastic credits are a financial mechanism designed to cover the costs of plastic recovery. To issue credits correctly, a strong traceability and verification system must be in place.

As part of this pilot programme, we have strengthened our data and accounting systems to meet required standards and gained a third-party verification partner to confirm that our processes and data are accurate.

Participating in a plastic credits programme requires rigorous verification, which includes:

• Due diligence and financial auditing: Proof of legitimacy, such as letters of incorporation and auditor’s statements.
• Licensing and operational documentation: Compliance with regulatory and environmental permits.
• Verifiable recycling value chain: GPS-tagged photos of operations; receipts to track material flow; operational logs to document processing activities.

Challenges and resource needs

• High documentation workload – The verification process is time- and resource-intensive.
• Dedicated data management – A trained data professional is needed to act as a point of contact and ensure all records meet programme standards.
• System development takes time – Reaching this level of data accuracy has taken two years of building an operational data and documentation system, supported by grant funding.

For more support on Monitoring and Evaluation, refer to Tracking Impact section of the Flipflopi Toolkit.