Central Government Act
Section 34(6) in The Food Corporations Act, 1964
(6) The auditors shall send a copy of their report together with an audited copy of the accounts--
to the Food Corporation concerned;
where the accounts relate to a State Food Corporation also to the food Corporation of India;
to the Central Government; and
to the Comptroller and Auditor- General of India who shall have the right to comment upon, or supplement the audit report in such manner as he may think fit.