This document is intended to perform an analysis of paragraph 4 Article 23 of the Legislative Act 02 of 2015, "Of balance of powers and reset institutional reform" as not specifically by the legislative regulations, with regard to how it should be made the public announcement to elect the departmental, district and municipal Comptrollers, forced to these corporations to apply the analogy with other processes of election of officials, for this reason to address the issue of the application of the analogy its causes, effects, and where the application of this analogy becomes a method of legal integration, we investigated if the principle of legality is affected by the application of analogy, for analysis was carried out laws analysis matrix, concepts and pronouncements of the Council of State room consultation and Civil Service.