A transparent model for measuring financial control.

The Index converts 32 observable control indicators into eight dimension scores and one weighted financial-control position.

01 · Scoring model

Weighted evidence, expressed clearly.

Each statement is rated from 0 to 4: Not in place, Ad hoc, Partly controlled, Controlled, or Strong and evidenced. The four indicators in a dimension are averaged and normalised to 100. Dimension scores are then multiplied by their published weights.

Overall BHI= Σ (dimension score × dimension weight)

A material red-flag answer can elevate a recommended intervention even where the overall weighted score appears healthy. This prevents strength in one area from concealing acute exposure in another.

02 · Dimensions and weights

Eight connected control positions.

Cash-flow strength20%

Liquidity visibility, forecasting, working-capital discipline and cash resilience.

Profitability & margins15%

Margin visibility, cost behaviour, pricing discipline and sustainable return.

Tax & statutory compliance15%

Registration, filing, payment, evidence and active exposure control.

Record integrity10%

Completeness, reconciliation, source evidence and close discipline.

Management reporting10%

Timeliness, decision usefulness, variance analysis and forward view.

Internal financial controls10%

Authority, segregation, review, access and exception handling.

Debt resilience10%

Affordability, covenant awareness, repayment visibility and stress capacity.

Growth & funding readiness10%

Forecast credibility, capital evidence, governance and scalable finance systems.

03 · Maturity bands

The score describes control maturity.

0–39

Exposed

Material control weaknesses require immediate stabilisation.

40–59

Vulnerable

Some foundations exist, but financial decisions remain fragile.

60–74

Developing

Core controls operate, with identifiable gaps limiting confidence.

75–89

Controlled

Reliable infrastructure supports management and compliance.

90–100

Leading

Strong evidence, integration and forward-looking discipline.

04 · Interpretation

Sequence matters more than the headline.

Results are prioritised using three ideas: severity of exposure, dependency between controls, and commercial consequence. Record integrity and compliance weaknesses may need attention before advanced forecasting; cash distress may require immediate intervention regardless of long-term maturity.

05 · Limitations

What the Index does not claim.

It is not an audit, review or assurance engagement.
It does not independently verify respondent answers.
It is not a tax opinion, legal opinion, credit score or funding decision.
It does not yet represent population benchmarks; sector context is interpretive until sufficient controlled data exists.
Only a verified professional review can support an evidence-tested position.