Welcome to CENFACS’ Online Diary!
19 August 2026
Post No. 470
The Week’s Contents
• Summer Financial Updates – In Focus for 2026 Edition: The Impact of Inflation on Service Delivery Costs
• Trend Analysis 2026 Activities from 19/08/2026
• Financial Trend Analysis for CENFACS
… And much more!
Key Messages
• Summer Financial Updates – In Focus for 2026 Edition: The Impact of Inflation on Service Delivery Costs
These Summer Financial Updates (SFU) are current reports and news about inflation, particularly its impact on service delivery costs. Service delivery costs are one of the issues that any organization delivering services needs to be careful with it. They need to be mindful of it particularly when these costs are affected or inflated by inflation. People who receive services have also to pay attention to these costs as the latter can considerably influence the way they access these services and enjoy or not enjoy the benefits attached to services delivered.
The 2026 Edition of Summer Financial Updates (a CENFACS’ Individual Capacity Building and Development Resource for Summer) focuses on service delivery costs and inflation attached to them (that is, service delivery inflation) and how they affect both CENFACS as service provider and our project users/beneficiaries as service recipients. More specifically, we are looking at the impacts of the inflation on service delivery costs for CENFACS as a service provider and for those who receive these services. But before we go any further, let us briefly explain service delivery costs, service delivery inflation and the impact of inflation on service delivery costs.
• • What Is Service Delivery Cost?
Service Delivery Costs are the actual total expenses required to provide a service or the absolute amount of money spent to deliver goods, programmes, or services. These costs measure the current price tag of operations.
Service Delivery Costs narrowly focus on the operational expenses a business/organization pays to deliver services, such as worker wages, tech tools, rent, and utility bills. They track input and operational costs paid by businesses/organizations. The main drivers of these costs are driven by supply chain pressures, wages, commercial rent, and materials needed to run the business/organization. They act as an early warning sign for businesses/organizations before they raise consumer prices.
• • What Is Service Delivery Inflation?
It is the rate at which specific service delivery costs increase over time. It is the rising cost of providing the same level of service over time. Inflation measures the percentage of change in the current price tag of operations from one period to the next.
• • What Is the Impact of Inflation on Service Delivery Costs?
It is the rising prices for labour, materials, and goods that increases the total financial expense required for an organization to provide its services to customers/beneficiaries/users or the public over time.
In the context of the 2026 Edition of SFU, service delivery costs and/or service delivery inflation will be approached from the perspective of the people receiving services. From their perspective, it means paying more money, waiting longer, or getting less help for the same essential support. It hits everyday life when public or private programme cost extra fees or drop in quality.
• • Update on Service Delivery Inflation
Summer 2026 SFU tracks changes in charity/CENFACS and households against economic inflation. Before provides this tracking, let us give some update on service delivery inflation.
According to Trading Economics (1), Services inflation stands at 3.6%, which accounts for nearly half of the broader Consumer Prices Index (CPI) basket.
Similarly, De Nederlandsche Bank (2) notes that UK services inflation cooled to 3.6% in June 2026, down slightly from 3.7% in May. While goods price inflation has fallen back more sharply, services growth remains more persistent due to elevated labour costs and steady consumer demand for eating out and delivery services.
De Nederlandsche also points out that the contribution of price growth to consumer price inflation remains higher than historical averages because regular ordering of takeaways has become a permanent habit, although price growth for takeaways has moderated from its post-pandemic peak.
When inflation drives up operational costs – such as staff wages, energy bills, and food costs – the real cost of delivering essential public and private services increase.
Besides these updates, the 2026 Edition of SFU contains other relevant information.
• • Other Contents of 2026 Edition of SFU
The 2026 Edition of SFU provides some guides, tips and hints to deal with the impact of inflation on service delivery costs to protect the community on ways of dealing with the consequences of inflation. In particular, it gives some clues on way of reducing poverty linked to inflationary costs or cost-of-service pressures.
Since we are in Summer Season of Happiness, Healthiness and Wellness; the 2026 Edition of SFU uncovers the relationships between Service Delivery Inflation (SDI) and the three dimensions of human life (that is, happiness, healthiness, and wellness). In other words, the Edition uncovers the relationships between
a) SDI and emotional state of joy or satisfaction (happiness)
b) SDI and physical and mental absence of disease (healthiness)
c) SDI and active, holistic process of healthy lifestyle choices (wellness).
The 2026 Edition of SFU, which gives metrics to measure SDI, approaches the impacts of SDI at the level of charity/CENFACS for services it provides and at the level or project beneficiaries/users for receiving services from CENFACS and the wider economy. This Edition goes further in proposing ways out for those impacted by SDI or its consequences, in particular it mentions the kinds of support available for them.
More information about the 2026 Edition SFU is given under the Main Development section of this post where the summaries of its contents can be found.
• Trend Analysis 2026 Activities from 19/08/2026
We are continuing to work on the four types of Trend Analysis 2026 Activities, which are:
a) Trend Analysis for CENFACS as a Charity
b) User Activity Trend Analysis
c) Trend Analysis of the Poverty Reduction Market by following the Direction of Poverty Reduction via the Lack of Alternatives
d) Trend Analysis in Sustainable Development.
This week, we are dealing with the third focuses of these 2026 Summer trend analysis activities; focuses which are given below.
• • Trend Analysis for CENFACS as a Charity – In Focus from Wednesday 19/08/2026: Service Demand and Delivery
To analyse service demand and delivery, we shall deal with these three elements: shifting needs, efficiency of service delivery and geographic distribution of service needs. Let us briefly explain them.
σ Shifting needs
The needs of CENFACS service users and beneficiaries can change. Analysing data on the types of services needed and the number of individuals seeking assistance can help CENFACS adapt its programmes to meet evolving community needs.
σ Efficiency of service delivery
Tracking Key Performance Indicators related to service delivery (e.g., number of people served, time taken to deliver services, cost per service, etc.) can help identify areas where CENFACS can improve its operational efficiency.
σ Geographic distribution of service needs
Analysing data on where services are most needed can help CENFACS optimise this service delivery and resource allocation.
So, the analysis of the above-mentioned three elements will help understand CENFACS‘ service demand and delivery.
• • User Activity Trend Analysis – In Focus from Wednesday 19/08/2026: Service Adoption and User Friction Analysis
User activity can be analysed via services that users and beneficiaries adopted and the frictions these users and beneficiaries had from CENFACS services. Perhaps the best way of approaching this trend analysis is to explain both service adoption and user friction analysis, as well as how to apply them in the context of CENFACS trend analysis.
• • What Is Service adoption?
The website ‘igi-global.com’ (3) explains that
“Service adoption is an individual’s decision to make a full use of a service, in our case, means actual use of mobile services”.
In other words, it is the engagement of service users to evaluate the service offered to them and adopt an attitude of acceptance or resistance, and then accept or reject the service. As the website ‘stratechi.com’ (4) puts it,
“Every new product category and technology has an adoption curve, which is the cumulative rate at which a population adopts a product, service, or technology over time”.
With the help of these perspectives on service adoption, we shall check if CENFACS has been able to use the knowledge of its services to deliver priority outcomes for CENFACS. This service will also include the checking of the service adoption curve stages and what they indicate. The curve divides consumers into five groups based on when they adopt new products, as stated by ‘amplitude.com’ (5). These groups are innovators, early adopters, early majority, late majority, and laggards. We shall check how CENFACS has incorporated adoption curve thinking into its service development. This service adoption lifecycle describes the adoption or acceptance of CENFACS new services and innovation in terms of working with the community.
• • What Is User Friction Analysis?
Let us start by explaining user friction. The website ‘whatfix.com’ (6) explains that
“User friction refers to any obstacle that stops users from completing a desired action inside an application, whether that is customer-facing users or internal application users. It is usually caused by structural elements that affect your product’s usability, such as poor UI design choices, branding technical resources, convoluted user flows, etc., and by the emotion your product triggers in users”.
Although this definition is given in a narrow context of business products offered to customers, it can be nevertheless expanded to include services provided by charities like CENFACS.
Knowing what user friction is, it is possible to explain user friction analysis. According to ‘insight7.io’ (7),
“User friction analysis is about understanding the obstacles that user segments encounter”.
From these definitions of user friction and user friction analysis we shall check if CENFACS effectively conducted User Friction Analysis by defining user personas and grouping users based on behaviour patterns.
We shall as well verify if CENFACS used key metrics for measuring User Experience Friction like task completion rates, time on task, bounces rate, user satisfaction ratings.
We can finally examine if CENFACS dealt with user segments interactions, user interviews highlighting pain points, and quantitative data from session recordings.
All the above-mentioned tools and metrics are for user friction analysis.
• • Trend Analysis of the Poverty Reduction Market by Following the Direction of Poverty Reduction via the Lack of Alternatives – In Focus from 19/08/2026: Resource and Export Dependency
Economies heavily reliant on raw mineral extraction or cash crops find themselves vulnerable to external market shocks and global price shifts, offering few immediate domestic buffers.
Following the Direction of Poverty Reduction via Resource and Export Dependency shows that relying on selling raw materials often fails to build lasting wealth. It leaves countries exposed to wild price shifts on global markets. It also leads to weak local industries and deep social problems.
This can be due to the following reasons:
~ price shocks (e.g., fluctuations of global prices for oil, minerals, and cash crops)
~ the resource curse or the paradox of plenty
~ enclave economies (i.e., mines and large farms have few links to local shops or small businesses)
~ extractive sectors do not solve mass unemployment
~ big export projects push local farmers off their land, mining and drilling ruin soil and water.
So, it is possible to follow the Direction of Poverty Reduction via Resource and Export Dependency.
• • Trend Analysis in Sustainable Development – In Focus from 19/08/2026: Economic Viability
Economic viability includes financial resilience and resource efficiency.
Concerning financial resilience, it involves analysing diverse income streams, fundraising patterns and cost control.
Regarding resource efficiency, it encompasses tracking how effectively funds and assets translate into long-term programme results.
Knowing what economic viability includes it is possible to analyse trend in economic viability.
Trend analysis in economic viability for a charity like CENFACS means looking at past financial data over 2025-2026 and before to spot patterns. It helps see if donations, costs, and cash reserves are improving or worsening so we can plan for the future.
This trend analysis will help
~ show if income from grants or gifts goes up or down each year (money trend)
~ spot rising costs for running programmes (expenses tracking)
~ us decide when to start new projects or cut back (guided choices).
In brief, it will assist in
~ looking at changes in income sources
~ seeing if total wealth (net assets) increases to protect us against hard times
~ tracking cash flow.
The above summarizes our trend analysis work from Wednesday 19/08/2026.
For any queries and/or enquiries about the Trend Analysis Month, please do not hesitate to communicate with CENFACS.
• Financial Trend Analysis for CENFACS
This week, we are adding to Trend Analysis for CENFACS as a charity a financial trend analysis.
• • About Financial Trend Analysis for CENFACS
Financial Trend Analysis for CENFACS involves examining various financial aspects to understand CENFACS’ financial position, risks, and the impact of trends on its operations. It is about analysing CENFACS financial data and statements, such as Receipts, Payments, and Surplus, to forecast future financial performance.
• • Key Areas of Financial Trend Analysis for CENFACS
They include four main areas: revenue streams, expenditure management, forecasting and resilience. Let us briefly explain them.
~ Revenue streams
It is about understanding the different sources of revenues, such as donations, grants, members’ contributions; and how they fluctuate over time.
~ Expenditure management
It is about analysing the costs of services, controlling cash flow, and managing volunteers to ensure efficient resource allocation.
~ Forecasting
It involves proactively planning and analysing budgets to make informed decisions about resource allocation and fundraising efforts.
~ Financial resilience
It is about assessing CENFACS’ ability to withstand financial pressures and adapt to changes in the market and regulatory environment.
Such analysis will use metrics to measure CENFACS financial performance.
• • Financial Trend Analysis Metrics
Key metrics fall under the areas of analysis below.
~ Revenue composition and reliability
Under revenue composition and reliability, we can mention metrics such as revenue breakdown, revenue reliability, average donation size, donor retention rate, and fundraising efficiency.
~ Programme and fundraising efficiency
We can use metrics like programme expenses ratio, fundraising efficiency ratio, growth of services, and beneficiary satisfaction.
~ Liquidity and debt management
We can work out current ratio, operating reserve ratio, liabilities as a percentage of total assets, and liability composition.
These metrics will help understand patterns and predict future outcomes by analysing historical data. They will also provide insights into beneficiary/user behaviour, service performance, and market trends; enabling data-driven decision for improvement and growth.
These metrics are useful in understanding patterns and predicting future outcomes.
• • Usefulness of Financial Trend Analysis of CENFACS
The financial trend analysis will help to forecast future demand, set fundraising goals, and make investment decisions. The analysis will assist to discern percentage of changes in the selected data and adjust CENFACS planning based on emerging trends in fundraising, expenses, and market conditions.
In brief, it will help CENFACS understand its performance, make informed decisions, adjust its financial planning based on emerging trends in fundraising, expenses and market conditions, while predicting future trends.
• • An Example of Charity/CENFACS Financial Trend Analysis Sheet
The above Financial Trend Analysis Sheet is just an example that compares income, spending, and fund balances across three years to spot patterns. It tracks changes in donations, programme costs, and reserves to measure financial heath over the stated three years.
• • Have Queries and/or Enquiries about Financial Trend Analysis of CENFACS
For any queries and/or enquiries about Financial Trend Analysis of CENFACS, please do not hesitate to communicate with CENFACS.
Extra Messages
• All-in-one Double-entry Journal of Happiness, Healthiness and Wellness for Summer 2026 – Creative Activity No. 5: Create Your All-in-one Double-entry Journal of Trust
• Summer 2026 Activities, Projects and Programmes: Help, Support and Assistance are AVAILABLE!
• Summer Triple Pack Is Still Running
• All-in-one Double-entry Journal of Happiness, Healthiness and Wellness for Summer 2026 – Creative Activity No. 5: Create Your All-in-one Double-entry Journal of Trust
Polycrises of recent years may have perhaps made some people to become skeptical or lose trust in poverty reduction. Yet, there is a need or reason to keep faith in the reduction and end of poverty. There are grounds to believe that happiness, healthiness and wellness can always happen to those who are looking for them.
You can create your journal for any aspects of Summertime linked to trust. You can explain your experiences, feelings and thoughts in terms of happiness, healthiness and wellness about trust over this Summer. You can use surveys, metrics and data about trust to write your journal.
Your journal of trust can cover any of the following three areas:
~ trust in poverty reduction
~ trust in people or communities or institutions and initiatives that build, develop and sustain trust.
Let us give some examples of what one can include in each of these journals. But, before that it is better to highlight the relationships between happiness and trust, between healthiness and trust, between wellness and trust.
• • Relationships between Happiness and Trust, between Healthiness and Trust, between Wellness and Trust
• • • Relationships between Happiness and Trust
There could be link between happiness and trust. There is a number of resources that mention this link. One of them is ‘happyondemand.com’ (8) that explains this:
“Studies indicate that trust is a primary prediction of relationship satisfaction and happiness. When trust is present in a relationship, individuals feel safe, secure, and valued. This fosters a positive emotional environment that contributes to happiness and well-being”.
From this explanation, one can explain their experiences, feelings and thoughts in terms of happiness about trust over this Summer.
• • • Relationships between Healthiness and Trust
There are many real-life stories showing that the relationships between healthiness and trust can happen.
For example, Nguyen and Pervan (9) in the literature review and hypothesis development regarding ‘The Relationship between Food Healthiness, Trust and the Intention to Reuse Food Delivery Apps’ written by Kyung-A Sun and Joonho Moon, they explain that food healthiness (i.e., consumers’ perceptions of whether food in the market promotes health conditions) can be associated with consumer trust (that is, assessment of consumer perception of corporate social responsibility).
From the above example and other ones, one can explain their experiences, feelings and thoughts in terms of healthiness about trust over this Summer.
• • • Relationships between Wellness and Trust
There is evidence on the association between trust and individual well-being. Trust plays an important role in promoting well-being.
One can provide evidence by explaining their experiences, feelings and thoughts in terms of wellness about trust over this Summer.
One can go further in their journal of trust by writing on poverty reduction, people and communities they belong to, initiatives to develop trust, projects to build forward together trust, etc.
• • Journal of Trust in Poverty Reduction
You can record your thoughts, sentiments, feelings, experiences, souvenirs and memories about the following:
promoting trust where trust is lost; dealing with disinformation and distrust about poverty reduction; struggling to believe or cope with trust in poverty reduction, etc.
• • Journal of Trust in People and Communities
You can record your thoughts, sentiments, feelings, experiences, souvenirs and memories about the following:
correcting inaccuracies and misinformation; stopping the spread of false information or the pollution news/information within your community/network; building trust with people through transparency; speaking about the most trusted person in your community; talking about faith in your social networks (e.g., family and friends), educating people about trust, following trusted media and networks, etc.
• • Journal of Initiatives to Develop Trust
You can record your thoughts, sentiments, feelings, experiences, souvenirs and memories about the following:
building and protecting standards of trust; rebuilding trust in each other; explaining interactive initiatives you have taken to protect and defend trust; monitoring and collecting feedbacks to track changes in trust, etc.
• • Journal of Projects to Build Forward Together Trust
You can record your thoughts, sentiments, feelings, experiences, souvenirs and memories about the following:
not supporting a return to the endemic structural disadvantages and inequalities; transforming your relationship with nature; dismantling structures of discrimination that disadvantage poor people; and building on the moral and legal framework of human rights that places human dignity at the heart of policy and action, building upon progress made on trust, moving forward with trust, etc.
The above four areas are just an example of the many about trust and journals of trust. If you have a different area of interest in trust that you would like to write on for your Summer journal, please feel free to do it.
However, one can take one more step in creating an all-in-one double-entry journal of trust.
• • Creating an All-in-one Double-entry Journal of Trust
Such journal tracks your internal trust in – for instance poverty reduction, people and communities – alongside external social, environmental, and financial results. It pairs relational growth with the triple bottom line of people, planet and in a single log.
This journal works in accordance with double-entry format as follows.
In a double-entry format, every entry records a value given and a value received.
In the Trust side (the Fact/Event side), you log vulnerability, support, and emotional honesty with others. In other words, you write down what a person actually did or said.
In the Triple Bottom Line side (the Reflection/Response side), you log social impact, eco-health, and financial cost or gain. To put it another way, you write down your reaction, pattern recognition, and what it means for your level of trust.
In short, your All-in-one Double-entry Journal of Trust will be a creative blending of double-entry reading/reflection journal made of two-column notes for facts and personal reactions as well as the concepts of interpersonal trust or double-entry format (where every action has an equal and opposite entry).
• • Impact Record and Share of Your Journal of Trust
You can impact record your thoughts, sentiments, feelings, experiences, souvenirs and memories in relation to happiness, healthiness and wellness about trust or your All-in-one Double-entry Journal of Trust over this Summer. This can be recorded in your journal and be shared by the end of Summer 2026.
To impact share the contents of your journal of happiness, healthiness and wellness relating to happy, healthy, good and trustful Summer 2026; as well as to help build a better Summer holiday experience, you can contact CENFACS.
• Summer 2026 Activities, Projects and Programmes: Help, Support and Assistance are AVAILABLE!
We believe that everybody is enjoying their Summer break wherever they are and whatever they are doing, despite the lingering effects of the polycrises, extreme temperatures and the cost-of-living pressures.
We also hope that those who are working over this Summer are getting on well with their work while finding some space to accommodate and enjoy the good weather of Summer.
We finally trust that Summer 2026 Happiness, Healthiness and Wellness Projects, including other Summer activities and programmes we have offered so far, are meeting the community’s need to well, happily and healthily pass this Summer.
For those who need any help, support and assistance regarding any of the aspects of the Happiness, Healthiness and Wellness Projects or any other Summer activities or programmes which are on offer, they should not hesitate to contact CENFACS.
We would like to reiterate our wish to all multi-dimensional Poor Children, Young People and Families of Happy, Healthy, Good, Vulnerability-free, Peaceful, Safe and Sustainable Summer Days.
• Summer Triple Pack Is Still Running
Our Summer Triple Pack made of Track, Trip and Trends continues this week. The key message we would like to get across this Triple Pack is to try to help reduce poverty by undertaking any of these three activities: running, visiting projects and analysing trends. Let us make some reminding points about each of them.
• • Alternative Activity 8.1: Safely and Healthily Run 2.5 miles (nearly 4 km) with people in need of alternatives in poverty reduction
It is about running with them to create user-generated information giving opportunity while talking to them during the run and supporting them to improve their coping strategies for their good wellness or their alternative plans. It also means gradually building your endurance, maintaining a conversational pace, and using proper form.
• • Alternative Activity 8.2: Undertake Virtual or In-person Visits or Tours of 3 Alternative projects or activities
This refers to doing online or physical walkthroughs of alternative options, venues, or progammes as part of a decision-making or evaluation process. It means using digital tools or physical trips to explore different choices.
These projects or activities can be based on facts, information and skills acquired through experience or education, and which use appropriate methodology, techniques and tools to support people this Summer 2026.
For virtual visits, one can use online video, 360-degree views or digital platforms to see a place or programme from a distance.
For in-person visits, one needs to physically travel to a location to inspect or experience a programme or facility face-to-face.
• • Alternatives Activity 8.3: Carry out online search to find 6 Trends in poverty reduction projects
This involves looking for digital data, reports, and statistics to see how well efforts to lower poverty are working overtime. It also includes using web tools to track changes in global or local living standards. These projects should be those helping people to find better alternatives in their lives/livelihoods.
The above-mentioned Summer Triple Pack can be contextualized by considering the lingering impacts of the polycrises, extreme temperatures and the damaging effects of the cost-of-living pressures.
Message in French (Message en français)
• Vient de Paraître cet Été 2026: Le Numéro 92 de FACS sous le Titre de …
La Tenue de Livres et la Comptabilité des Organisations Caritatives Africaines au Service de la Réduction de la Pauvreté en Afrique –
Comment faire de la tenue de livres et de la comptabilité des organisations caritatives africaines des leviers directs de réduction de la pauvreté en Afrique
La tenue de livres et la comptabilité des Organisations Caritatives Africaines (OCA) sont fondamentales pour la réduction de la pauvreté en Afrique. Plus précisément, les pratiques comptables et de suivi financier adoptées par ces organisations africaines leur permettent de gérer leurs ressources et de démontrer l’impact de leurs actions. Ces systèmes garantissent que les subventions et dons internationaux sont exclusivement consacrés à la lutte contre des problèmes systémiques tels que la pauvreté, la faim, l’insécurité alimentaire ou les épidémies. Au-delà de la démonstration de leur impact, une comptabilité rigoureuse aide les petites et moyennes organisations caritatives à obtenir des financements et à éviter la faillite ou l’échec de leur modèle opérationnel ; elle permet également aux gouvernements de suivre efficacement les dépenses sociales, d’assurer la transparence fiscale et d’optimiser l’utilisation des ressources publiques pour des infrastructures et des programmes sociaux essentiels.
Les OCA peuvent aborder la tenue de livres en combinant des contrôles financiers standardisés et des solutions de proximité s’appuyant sur les technologies. Pour favoriser la réduction de la pauvreté, elles doivent considérer la comptabilité comme un levier d’autonomisation : un outil capable de renforcer la confiance, de débloquer des financements de donateurs/rices et de soutenir directement l’éducation financière des communautés qu’elles servent.
Toutefois, les données montrent qu’en Afrique, la comptabilité de ces organisations sert principalement à garantir leur légitimité, à attirer des fonds étrangers et à se conformer à des exigences et mécanismes de déclaration réglementaire complexes. Il est donc nécessaire de mettre l’accent sur le lien entre, d’une part, la comptabilité des OCA et, d’autre part, la réduction de la pauvreté. À cet égard, le 92e numéro de FACS vise à promouvoir la comptabilité des OCA comme un moteur direct de la réduction de la pauvreté sur le continent.
Le 92e numéro de FACS examine la manière dont les OCA peuvent aborder la tenue de livres et la comptabilité pour mener à bien leur mission, notamment — mais pas exclusivement — celle de réduction de la pauvreté. Ce numéro s’intéresse également à la façon dont elles tirent parti de la technologie (technologies mobiles), telles que les services bancaires sur mobile et les plateformes numériques, pour réduire les coûts administratifs. Il aborde en outre les questions de transparence, en particulier la manière dont ces organisations s’appuient sur une comptabilité normalisée pour gérer les fonds des donateurs/rices et démontrer aux parties prenantes l’impact de leurs actions de lutte contre la pauvreté.
Le 92e numéro de FACS s’appuie sur des théories clés de la comptabilité et de la tenue de livres pour explorer les liens entre ces pratiques et la réduction de la pauvreté en Afrique. Ces liens s’inscrivent dans divers cadres complémentaires, allant du développement économique à la base jusqu’aux politiques publiques à l’échelle macroéconomique. Ces théories expliquent comment le suivi des données chiffrées favorise l’autonomisation des individus, améliore la gouvernance institutionnelle et contribue à façonner des sociétés équitables. Parmi ces théories figurent l’approche fondée sur les ressources appliquée aux microentreprises, l’inclusion financière et les théories comportementales, la gestion des finances publiques et la théorie institutionnelle, ainsi que la comptabilité critique et dialogique.
La comptabilité et la gestion financière au service de la réduction de la pauvreté dépassent le cadre des états financiers traditionnels pour suivre les impacts multidimensionnels. Elles combinent des indicateurs de gestion financière avec des indicateurs de performance socio-économique tels que l’indice de pauvreté multidimensionnelle, la profondeur de la pauvreté et le retour sur investissement communautaire. Le 92e numéro intègre les indicateurs pour une comptabilité et une gestion financière axées sur la réduction de la pauvreté. Il comprend notamment les indicateurs suivants :
σ Indicateurs fondamentaux de la pauvreté et du développement humain, incluant l’indice de pauvreté multinationale, l’indice de pauvreté et l’écart de pauvreté, l’indice de pauvreté extrême et de sa gravité, ainsi que les ajustements des ressources et des coûts des ménages ;
σ Indicateurs d’allocation financière et des ressources, incluant le pourcentage des dépenses du programme, l’indicateur de contribution marginale, l’efficacité des dépenses, etc. ;
σ Indicateurs d’impact social et de retour social sur investissement (RSSI), incluant le RSSI et le rapport entre les résultats et les impacts.
Le 92e numéro va bien au-delà des aspects classiques de la comptabilité de fonds : transparence absolue, respect rigoureux des conditions liées aux subventions, séparation entre fonds affectés et non affectés, suivi des dépenses des programmes de lutte contre la pauvreté, démonstration d’un impact mesurable pour préserver la confiance des donateurs/rices et la conformité réglementaire, ainsi que l’enregistrement et la déclaration de la juste valeur marchande des contributions non monétaires (dons en nature). Il relate également la prise en compte des impacts environnementaux grâce à l’intégration de la comptabilité carbone et de celle du capital naturel dans les pratiques comptables standard des organisations caritatives africaines.
Cette intégration implique de mesurer l’empreinte écologique des projets de réduction de la pauvreté (par exemple, l’accès à l’énergie ou le développement agricole), d’attribuer des valeurs financières ou physiques aux changements environnementaux et de suivre des indicateurs de durabilité parallèlement aux indicateurs clés de performance (ICP) financiers, afin d’aligner la lutte contre la pauvreté sur les Objectifs de Développement Durable des Nations Unies. Le 92e numéro met ainsi en lumière des stratégies clés pour cette intégration, telles que le suivi d’ICP environnementaux, l’adoption d’une comptabilité écosystémique et carbone, la réalisation d’analyses coûts-avantages pour la planète et le recours à des pratiques d’achat durable.
En somme, le 92e numéro démontre que plus les pratiques comptables des OCA sont performantes, plus elles les aident à bâtir des fondations financières solides et à mieux accomplir leur mission. Il souligne également que la comptabilité ne prend tout son sens et toute sa pertinence que lorsqu’elle répond aux besoins des populations démunies en Afrique.
Pour toute question ou demande concernant le 92e numéro, veuillez contacter le CENFACS.
Main Development
• Summer Financial Updates – In Focus for 2026 Edition: The Impact of Inflation on Service Delivery Costs
The 2026 Edition of Summer Financial Updates (a CENFACS’ Individual Capacity Building and Development resource for Summer) focuses on service delivery costs and inflation attached to them (that is, service delivery inflation) and how they affect both CENFACS as service provider and our project users/beneficiaries as service recipients. More specifically, we are looking at the impacts of the inflation on service delivery costs for CENFACS as a service provider and for those who receive these services.
For a charity/CENFACS, the 2026 Edition of Summer Financial Updates show rising costs or cost-of-service pressures from inflation. For service recipients, these updates indicate the gap (between the real cost of delivering essential public or private services and the operational expenses driven by inflation) translates to higher out-of-pocket fees, reduced service quality, or tighter eligibility thresholds when funding fails to match actual delivery costs.
To enable the readers extirpate the contents of this edition, we have provided below the key highlights about it.
• • Key Highlights of This Year’s Edition of Summer Financial Updates
The following headings contain the main points highlighted in this Year’s SFU:
∝ Explaining Service Delivery Costs, Service Delivery Inflation and the Impact of Inflation on Service Delivery Costs?
∝ Service Delivery Inflation from the Perspective of Those Receiving Services
∝ Coping Strategies to Fight Rising Costs for Those Receiving Services
∝ Relationship between Poverty Reduction and Service Delivery Inflation
∝ Relationship between Service Delivery Inflation and the Three Dimensions of Human Life (i.e., Happiness, Healthiness and Wellness)
∝ The Impacts of Service Delivery Inflation
∝ Key Metrics to Measure the Impacts of Service Delivery Inflation on People
∝ Working with Households via Non-Cash and Non-item Support: Guides, Tips and Hints
∝ Organisations Providing Support to Tackle the Impact of Service Delivery Costs.
Let us unpack the above headings.
• • Explaining Service Delivery Costs, Service Delivery Inflation and the Impact of Inflation on Service Delivery Costs?
• • • What Is Service Delivery Cost?
Service Delivery Costs (SDCs) are the actual total expenses required to provide a service or the absolute amount of money spent to deliver goods, programmes, or services. These costs measure the current price tag of operations.
SDCs narrowly focus on the operational expenses a business/organization pays to deliver services, such as worker wages, tech tools, rent, and utility bills. They track input and operational costs paid by businesses/organizations. The main drivers of these costs are driven by supply chain pressures, wages, commercial rent, and materials needed to run the business/organization. They act as an early warning sign for businesses/organizations before they raise consumer prices.
• • • What Is Service Delivery Inflation (SDI)?
SDI is the rate at which specific service delivery costs increase over time. It is the rising cost of providing the same level of service over time. Inflation measures the percentage of change in the current price tag of operations from one period to the next.
• • • What Is the Impact of Inflation on Service Delivery Costs?
It is the rising prices for labour, materials, and goods that increases the total financial expense required for an organization to provide its services to customers/beneficiaries/users or the public over time.
In the context of the 2026 Edition of SFU, these costs or service delivery inflation will be approached from the perspective of the people receiving services. From their perspective, it means paying more money, waiting longer, or getting less help for the same essential support. It hits everyday life when public or private programme cost extra fees or drop in quality.
• • Service Delivery Inflation from the Perspective of Those Receiving Services
From this perspective, it means paying more money, waiting longer, or getting less help for the same essential support. It also signifies paying more for home repairs, utilities, cleaning, and subscriptions. It hits everyday life when public or private programme cost extra fees or drop in quality.
Inflation increases service delivery costs for recipients by raising the prices providers pay for labour, goods, and operations, which forces higher fees, reduced service hours, or lower quality care for the people who rely on them.
• • Coping Strategies to Fight Rising Costs for Those Receiving Services
To fight rising costs, one can track recurring bills, switch providers, negotiate rates, delay non-urgent tasks, and learn basic do-it-yourself (DIY) skills for routine home maintenance. The following covers each of these coping strategic areas.
• • • Budget and track
Under this strategic area, one can proceed with the following:
σ Review monthly bank statements to spot hidden price hikes
σ Cancel unused streaming services, apps, and club memberships
σ Set spending limits for home repairs and routine upkeep.
• • • Shop and switch
The coping strategy here is as follows:
σ Compare prices for gas, electricity, and broadband providers
σ Switch to cheaper insurance policies or local independent contractors
σ Buy generic brands instead of name-brand households.
• • • DIY and maintenance
The following coping mechanisms can be undertaken:
σ Learn simple fixes like unclogging drains or patching walls
σ Perform regular checks on appliances to prevent costly breakdowns
σ Grow a small kitchen garden to cut down grocery bills.
• • • Negotiation and planning
This strategic area involves the following:
σ Call service providers to ask for loyalty discounts or lower rates
σ Bundle multiple services with one company for a lower price
σ Wait for off-peak seasons to hire painters or landscapers.
The above-mentioned coping mechanisms depend on each person/household, type of rising costs they face and circumstances of life.
• • Relationship between Poverty Reduction and Service Delivery Inflation
Poverty reduction and service delivery inflation share an inverse pressure loop. As low-income populations rise out of poverty, demand for quality public and private services increases. This demand paired with higher wages requirements for service workers drives up the cost of delivering those services.
There is economic dynamics in this relationship. This dynamical relationship involves rising labour costs, increased demand, and quality upgrades.
Concerning rising labour costs, the argument is poverty reduction often increases median wage. Service delivery heavily relies on human labour. Higher wages mean higher operating costs for healthcare, education, and social care.
Regarding increased demand, it is argued that out-of-poverty households use more public and private services. Higher utilization strains existing infrastructure. This strain creates bottlenecks that raise costs.
Respecting quality upgrades, the proposition is reduced poverty shifts consumer expectations. People demand better service standards. Meeting these standards require more funding and resources.
Service delivery inflation has impacts on vulnerable groups, in particular when considering the affordability gaps and public budget strain.
With reference to affordability gaps, it is recognized that inflation in service costs outpaces basic income growth for the near-poor. Families just above the poverty line may slip back down.
As to public budget strain, it is argued that governments spend more to subsidize costlier services. This spending can reduce funds available for direct cash transfers or long-term anti-poverty programme.
• • Relationship between Service Delivery Inflation and the Three Dimensions of Human Life (i.e., Happiness, Healthiness and Wellness)
• • • Relationship between Service Delivery Inflation and Happiness
There is a strong negative relationship between service delivery inflation and the happiness (subjective wellbeing) of poor households. As the cost of essential public and private services – such as water, energy, transport, and health – rises, low-income families experience severe financial stress, a loss of purchasing power, and direct drop in life satisfaction.
SDI has an impact on happiness and wellbeing in terms of increased stress and anxiety, eroding life satisfaction, and social deprivation.
As far as increased stress and anxiety are concerned, financial worries from escalating service costs trigger high levels of psychological distress, anxiety, and depression.
As regards the erosion of life satisfaction, studies show that a rise in perceived or experienced inflation lowers self-reported life, satisfaction just as severely as – and sometimes more than – a drop in nominal income.
With reference to social deprivation, when basic services cost more, people feel a greater sense of relative deprivation and social exclusion because they can no longer afford standard community participation or basic living comforts.
Households facing high service delivery costs can lower bills and ease financial stress. They can check for council tax support, reduce water and energy use, and negotiate payment plan with their local providers.
• • • Relationship between Service Delivery Inflation and Healthiness
This relationship is a destructive feedback loop. As prices for essential services (like healthcare, food, energy, and transport) rise faster than incomes, poor households cut back on health-promoting basics. This triggers physical and mental decline, which forces reliance on more expensive acute, or emergency care, deepening poverty and worsening health disparities.
In terms of economic and material squeeze, the following can happen:
σ Forced rationing: When prices jump, low-income families cut back on preventative health goods, fresh nutritious food, home heating, and necessary prescriptions.
σ Compound stress: It includes financial insecurity, mounting debt, and the constant anxiety of unaffordable bills severely damage mental wellbeing.
Concerning feedback loop to service delivery, there is high probability for the following to happen:
σ Quality erosion: Economy-wide inflation reduces the real purchasing power of healthcare providers and strains workforces, which often translates into degraded service availability, longer waiting lists, and reduced access for vulnerable populations.
σ Intergenerational deprivation: Chronic illness and accumulated debt from basic service inflation limit future employment and earnings potential, locking families deeper into poverty.
• • • Relationship between Service Delivery Inflation and Wellness
SDI – the rising cost of essential utilities, health, and social care – forces low-income households to cut back on basic needs, directly degrading their physical and mental wellness. This creates a destructive feedback loop where financial strain worsens health outcomes, which in turn increases reliance on more costly crisis services.
There could be impacts on household wellness in terms of care, nutrition, and mental distress.
σ Forgone care: Rising out-of-pocket costs or service fees cause poor households to delay or skip essential treatments, prescriptions, and preventable appointments.
σ Nutritional compromise: Families reallocate tight budgets away from fresh, health food towards cheap, processed calories to pay for inflated fixed service costs like energy and water.
σ Mental distress: Constant financial anxiety, debt accumulation, and the cognitive load of rationing basis services trigger high rates of depression, sleep loss, and chronic anxiety.
There could also be inflation feedback loop, which can be explained by the following:
σ Slower access, higher acuity: Because poor households delay using inflated or hard-to-reach services, they present with advanced, more severe illnesses later on.
σ System strain: Preventable deterioration leads to heavier reliance on emergency departments and acute care which drives up broader societal and public service costs.
The above uncovers the relationships between
a) SDI and emotional state of joy or satisfaction (happiness)
b) SDI and physical and mental absence of disease (healthiness)
c) SDI and active, holistic process of healthy lifestyle choices (wellness).
• • The Impacts of Service Delivery Inflation
The impact of SDI is approached at the level of charity/CENFACS for services it provides and at the level or project beneficiaries/users for receiving services from CENFACS and the wider economy.
• • • The Impact of inflation on the cost of charity/CENFACS service delivery
Inflation drives up the cost of CENFACS/charity service delivery by increasing cost-of-service pressures, that is volunteer costs, building energy bills, and the price of bought goods and services. This squeeze forces us to pay more to basic operations while facing higher demand for help from our members and the public.
In terms of direct cost increases, inflation increases the following:
σ Volunteer costs: Spending on costs surrounding volunteers increases
σ Energy bills: Heating and cooling costs also increase
σ Suppliers: The increase of service delivery costs of office supplies (like stationery) also increase because of inflation.
Regarding operational strain, the following can be mentioned:
σ Reduced buying power: Each donated pound buys fewer services or items than before
σ Higher demand: More people need charity/CENFACS help during high inflation, stretching resources thin
σ Other operational costs like rent, utilities, and technology also increase.
Concerning supply and material costs, it is worth mentioning these increases:
σ Tools and equipment: Prices rise for items needed to do charitable work.
σ Subscriptions: They also increase.
• • • The Impact of inflation at the level of project beneficiaries/users for receiving services
Higher prices make people to pay more money out of pocket for the same care or help. They also lead to fewer services as organisations cut hours or reduce staff to save money. They further push to longer waits as fewer workers means longer time and delayed help. This means lower quality of care as overworked teams have less time for each person.
Nevertheless, charities/CENFACS can help people fight SDI. Below these notes, we have highlighted ways of working with the community in order to help reduce SDI.
• • Key Metrics to Measure the Impacts of Service Delivery Inflation on People
To measure how services delivery inflation impact users, key metrics include
Affordability ratio (percentage of income spent on the service), Unmet need (rates of forgoing the service due to cost), Coping behaviours (use of lower-quality substitutes or drawing on savings), and Consumer price index sub-indices for specific essential services.
The above-mentioned metrics can be classified according to financial burden, access and equity, hardship and wellbeing.
• • • Financial Burden Metrics
They include:
σ Affordability ratio: The share of household income spent on a specific service
σ Catastrophic expenditure: The number of users spending more than a set limit (such as 40%) of their non-food income on the service
σ Price variance: The percentage change in out-of-pocket costs over a set time.
• • • Access and Equity Metrics
They involve
σ Unmet need rate: The number of people who skip or stop using the service because they cannot pay the higher price
σ Utilization drop: The decrease in the number of people who use the service after prices go up
σ Service downgrading: The shift of users from high-cost services to cheaper or lower-quality options.
• • • Hardship and Well-being Matrics
They encompass
σ Financial strain: the number of users who report borrowing money or missing other basic needs (like food or rent) to pay for the service
σ Subjective stress: Survey data on how worried users feel about paying for the service.
The above-mentioned metrics will be used to measure the impact of SDI.
• • Working with Households via Non-Cash and Non-item Support: Guides, Tips and Hints
CENFACS can support people facing SDI or simply high costs without diving direct cash. We can offer guides, tips and hints, practical relief, expert guidance and community resources. These non-cash methods can help reduce household bills and ease daily stress.
For instance, support relating to guidance and advocacy can include
~ Help people claim the government support if they are qualified
~ Guide them on how to talk to utility companies about payment plans
~ Teach budgeting and other areas of financial empowerment
etc.
• • Organisations Providing Support to Tackle the Impact of Service Delivery Costs
Several key UK government bodies, independent advice networks, and charities provide direct support and financial guidance to people affected the impact of service delivery costs or soaring living expenses, and essential service delivery costs.
Among these organisations, we can mention CENFACS, Citizens Advice, Turn2us, Step Change, MoneyHelper, Local Councils, National Dateline, The Trussel Trust, Fuel Bank Foundation, Community Hubs and Voluntary Groups.
They provide
σ Guidance, grants, and practical relief to individuals struggling with the financial strain of rising living and service delivery costs;
σ Advisory services, emergency aid, and specialized counselling to help households navigate economic hardship.
The above highlights are just a selection of some of matters raised in this year’s SFU.
Those who need support tackle the impact of service delivery costs/inflation, they can contact the above-mentioned organisations/providers. They can help depending on their areas of expertise and what you are looking for.
Those who have enquiries or would like more information about this support can also communicate with CENFACS.
Likewise, those who want to read this year’s resource of SFU beyond the aforementioned highlights, they can as well let CENFACS know.
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• References
(1) https://tradingeconomics.com/united-kingdom/services-inflation (accessed in August 2026)
(2) https://www.dnb.nl/en/general-news/background-2026/takeaway-and-food-delivery-services-are-having-an-increasingly-significant-impact-on-inflation/ (accessed in August 2026)
(3) https: //www.igi-global.com/dictionary/theories-behind-mobile-marketing-research (26576#:~:text= (accessed in August 2025)
(4) https://www.stratechi.com/adoption-curves/#:~text=… (accessed in August 2025)
(5) https://amplitude.com/explore/product/product-adoption-curbe (accessed in August 2025)
(6) https://whatfix.com/log/user-friction/ (accessed in August 2025)
(7) https://insight7.io/how-to-track-experience-friction-across-different-user-segments/ (accessed in August 2025)
(8) https://happyondemand.com/happiness-in-relationships/ (accessed in August 2024)
(9) https://www.mdpi.com/2304-8158/13/6/890 (accessed in August 2024)
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• Help CENFACS Keep the Poverty Relief Work Going This Year
We do our work on a very small budget and on a voluntary basis. Making a donation will show us you value our work and support CENFACS’ work, which is currently offered as a free service.
One could also consider a recurring donation to CENFACS in the future.
Additionally, we would like to inform you that planned gifting is always an option for giving at CENFACS. Likewise, CENFACS accepts matching gifts from companies running a gift-matching programme.
Donate to support CENFACS!
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JUST GO TO: Support Causes – (cenfacs.org.uk)
Thank you for visiting CENFACS website and reading this post.
Thank you as well to those who made or make comments about our weekly posts.
We look forward to receiving your regular visits and continuing support until the end of 2026 and beyond.
With many thanks.
