Makurdi doubles as the capital of the state and the headquarters of Makurdi LGA, while Gboko, Otukpo and Oju double as the local government and ethnic headquarters (i.e. for Tiv, Idoma, and Igede). All the roads in the state radiate from these three centres. As an administrative unit, Benue State was first created on 3 February 1976. It was one of the seven states created by the military administration headed by General Murtala Mohammed, which increased the number of states in the country from 13 to 19. In 1991, its boundaries were re-adjusted with the creation of Kogi State. The new Benue State of today has twenty-three (23) local government areas, which are administered by local government councils.