[1] The document states the need to defeat the royalist forces and therefore proposes many possible actions similar to those employed by Jacobins during the Reign of Terror of the French Revolution.

[7] Moreno made an exception with moderated supporters driven by a desire of honours or recognition, he considered that they may be useful at a later stage of the revolution, but not at the early ones.

[8] Peninsulars, on the other hand, should be carefully monitored, and punished at the slightest proof of action against the Junta; and executed when they were rich or influential.

He proposed to distribute large numbers of Gazeta de Buenos Ayres newspapers, filled with libertarian ideas and translated to Portuguese language, and provide military support to the slaves that may riot.

Critics of Moreno consider him an Anglophile because of this proposal, but the same documents warns later against the risk of Britain having too much influence in the economic life of the country.

In respect to the relation with Spain, Moreno thought that a premature declaration of independence would not be appropriate, and advised to wait for the revolution to strengthen and to see the final outcome of the Peninsular War.

[18] He thought that it was advisable to proclaim loyalty to Ferdinand VII at every document, as it would ease the relation with foreign countries, and Spain itself would doubt which party, the patriots or the royalists, was more loyal to the king.

Mariano Moreno proposed that the state destined 200 or 300 million to create factories, manufacturing, arts, agriculture, navigation, and other critical areas.

The first copy of the Plan was found in the Archives of Indias of Sevilla (Spain) by Eduardo Madero, who was studying the history of the port of Buenos Aires.

Historian Paul Groussac and later Ricardo Levene accused the document of being a forgery, written by an enemy of the revolution in order to discredit it.

However, Enrique Ruiz Guiñazú published in 1952 a pair of letters of Carlota Joaquina and Ferdinand VII, where both members of the house of Bourbon make direct reference to the plan written by Moreno.

Later, some authors question the authorship of Moreno, and stated that some expressions or redaction styles may suggest it to be the work of Manuel Belgrano or Hipólito Vieytes.