Abia State (Igbo: Ȯha Abia) is a State in the South-East geopolitical zone of Nigeria, bordered to the North and North-East by the States of Anambra, Enugu, and Ebonyi, Imo State to the West, Cross River State to the East, Akwa Ibom State to the South-East, and Rivers State to the South. Government total expenditure in 2021 was N118 billion. The State capital is Umuahia while the largest city and commercial centre is Aba, it’s industrial hub. Abia State has opportunities in the production of footwear, river ports, oil palm, agro-allied, textiles, minerals, plastic, oil, and gas industries.