No, you don't need to create them. The rule specifies that accounts must be maintained 'in such form as may have been prescribed.' This means you should use the official forms, registers, software, or formats already provided or mandated by the government or your department for financial transactions.
Source: GFR Rule 81
Why is it important to consult with states and UTs when designing these schemes?
Why is it important for the State Government to submit the UC, even if they didn't spend the money directly?
Where can I find the Delegation of Financial Powers Rules?
As a budget officer, how do I ensure compliance with this rule?
What exactly is a 'suspense head' in this context?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.