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The Center for Fiscal Transparency and Integrity Watch (CeFTIW) is a non-governmental and non-partisan organization established to promote accountability and transparency within the public sector and enhance good governance at all levels. The conception of the Transparency & Integrity Index is in line with our objective of promoting transparency, monitoring public sector expenditure, and strengthening the integrity mechanisms of public institutions. The index is essential because no existing mechanism presently covers such a broad scope regarding open governance. It also attempts to address concerns of MDAs and other public institutions' inability to publicize their activities as required by relevant laws that guide their operations. TII is initiated to evaluate and monitor MDAs and other public institutions' compliance with laws that mandates them to disclose their activities proactively. We aim to establish the extent of the institutions’ disclosure of vital information relating to good governance within the public domain, with emphasis on the website and portals of the MDAs. The assessment follows a conscientious review of international conventions and commitments, among which include: the United Nation Convention Against Corruption (UNCAC), 2004; The Open Government Partnership; the African Union Convention on Preventing and Combating Corruption, 2006; Sustainable Development Goal (SDG) 10 and 16; Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW); Convention on the Rights of Persons with Disabilities; and other local laws which are detailed in the report. The assessment of federal institutions is slightly different from the state and local governments. For federal MDAs, we identified thirty-one (31) sub-variables under five thematic areas within which the assessment is conducted. While for the states and local governments, twelve (12) sub-variables are identified. The variables are built around Fiscal Transparency, Open Procurement, Anti-Corruption, Citizens Engagement, and Local Government Transparency. Our findings show that the overall performance of the institutions is abysmal. All the institutions’ score is below average in a percentage scale. Family Homes Ltd occupied the 1st rank with 34.92%. The assessment of the states indicates that Kaduna state has the highest score of 76.67% and is ranked 1st. The evaluation will be conducted continuously, and a report will be released annually on the 28th of September – to coincide with the United Nations International Day for Universal Access to Information. The objective of the Day is to accelerate sustainable solutions aimed at reaching the Sustainable Development Goals by mobilizing governments, civil society, and people to take ownership and contribute to SDG16 (Just, Peaceful and Inclusive Societies), as measured by public access to information, particularly in regards to building effective, accountable and inclusive institutions at all levels. It will provide a benchmark for rating public sector officials and their institutions, and at the same time, empower Nigerians to demand accountability. As a homegrown index, it is projected that it will be adopted globally. Umar Yakubu Executive Director Center for Fiscal Transparency and Integrity Watch.