This paper provides the results of the research project on territorial reform of fiscal control, conducted by the Economic Regime and Public Property research line of the Rosario University Public Law group. The structure of the article is as follows: the first part describes the methodological elements by which the research was conducted; the second part provides the results obtained as a result of the research in three areas of the study, as a result of applying the research methodology: (i) performance of contralorías; (ii) the complexity of fiscal control, and (iii) the validation and observation of the factual conditions of territorial fiscal control. In the third part of the paper the conclusions and recommendations of the study are shown.