NIPFP contributes to the planning process in States in various ways. First, it helps the formulation of Five Year Plans at the State level by providing inputs into the process of formulation and by assessing aspects of planning post facto. Given its special competence in public finance, both its inputs and assessments have been in the area of financing the plans. It has also played a more direct role in the actual preparation of five year plans in a couple of States. The institute has also played an important role in the preparation and review of Medium Term Fiscal Policies and State Development Reports of a number of States. The institute has also carried out sectoral studies in specific States, and contributed to reports of the State Finance Commissions and other State-level reports.