This paper seeks to study the impacts of the recommendations of the Fourteenth Finance Commission (FFC) with respect to greater devolution of untied transfers from centre to states. This recommendation was made and carried on keeping in mind that the states should be granted greater flexibility with regards to expenditure. However whether the states have used this increased flexibility to enhance expenditure on social services is what will determine the success of the FFC recommendation. As the period of the FFC (2015-2020) draws to a close understanding whether the recommendation was a success or not is of importance.