Government Expenditures are mainly managed from the public funds. Collected through different sources like Sales Tax, Excise Tax, Income Tax etc.

The purpose of audit is to ensure that the funds allocated to the concerned unit/department has been utilized as per law. Its objective includes examining
fairly, independently and impartially, leakages and loss of revenue due to negligence, inefficiency, omission or commission and reporting its retrieval. Its aim is also to check the accuracy of calculations.

There are two sort of Audits

Internal Audit: performs by the department itself

External Audit: performs by the Regular Audit Authorities

Any irregularity, inefficiency, omission found or question arises during the Internal or External Audit are normally noted and are informed to the concerned DDOs which is called Audit Para. There is a procedure for the settlement of Audit Paras as well.

So the shortest is that Audit Para is basically a question/query/suggestion raised by the Auditing Authority for which compliance is must..