Benue State is one of the North Central States in Nigeria and borders Nasarawa State to the North, Taraba State to the East, Kogi State to the West, Enugu State to the South-West, Ebonyi and Cross-Rivers States to the South, and has an international border with Cameroon to the South-East. Government total expenditure in 2021 was N89 billion. The State capital is Makurdi. Benue State has opportunities in yam exports, fruits production, fish production, ranching, rice mining, minerals exploration and processing, irrigation, cement, riverport and agro-allied.