How to write Memorandum?

How to write a Memorandum?

Memorandum is a record or written statement of something. It is an important message in writing between two or more employees of the same company or department. It is a written, informal, official communication.


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Structure of Memorandum

The structure of a memorandum is almost similar to that of a circular.

In a memorandum, the names and designation of the officers by whom and to whom it is being sent are also mentioned usually above the subject line.


A circular is meant for a large number of recipients/ employees, while a memorandum is meant for a particular employee.

Main Points of Memorandum

A memorandum is:

  1. Written.
  2. Official.
  3. Usually between different officers in an office or among different employees located at the same place in an office.
  4. The purpose of a memorandum is to put on record in writing, what is going on or agreed verbally.

4 Sample Memorandums

1. As Deputy General Manager of a Private Limited Company, write a memo to the General Manager informing him about the Damage caused by Fire in the factory.

Company Name




Ref. No…………………



From : Dy. General Manager

To : The General Manager

Sub: Damage caused by fire

Yesterday, on ………………(date), a fire broke out in the Mills’ showroom at about 3 o’clock in the night. It seems to have been caused by a short circuit and the entire showroom was in full blaze within minutes. It took nearly four hours by two fire tenders to control the fire. The total damage estimated is not less than Rs. One Crore, as some goods and material lying in the adjacent godown (warehouse) also caught fire. Lot of goods were saved due to the timely arrival of the fire brigade. The Insurance Company has since been informed and a requisite claim against the damage will be submitted within three days.

I am trying to chalk out the plans and the measures to be taken to prevent such mis-happenings in future. A detailed report will be submitted to you at the earliest.


Dy. General Manager

2. As Sales Executive of a Textile Company, write a memorandum to the Dy. General Manager, suggesting therein some incentives for dealers to increase the sales.

Company Name



Ref. No…………………


From: Sales Executive

To: The Deputy General Manager (Sales)

Sub : Incentives to the dealers and customers to increase the sales

The present slump in the overall Textile Industry and the consequent reduction in sales is a matter of great concern for our company also.

I suggest following incentives for the dealers in order to boost the sales:

  1. Cash discount of 3% instead of 2% being provided hitherto.
  2. Gift in the form of woolen suit length costing Rs. 2,000/- for every purchase of Rs. 50,000/- and above.
  3. A five days’ free trip to Singapore for two persons, for all the dealers who achieve the sales target of Rs. 10 lac per month.

Please accord your approval.

Sales Executive

3. As Deputy Secretary in the Ministry of Home Affairs, Central Government, New Delhi, write a memorandum to be sent to all the State Home Ministers, expressing the Government’s concern about Police Excesses in the States.

Government of India

Ministry of Home Affairs, New Delhi


Ref. No.…………………


Sub : Police Excesses in States

Undersigned has been directed to apprise all the State Home Ministers that the entire Lok Sabha has expressed its sincere concern and taken a serious view of the excesses committed by the police, more or less, throughout the country. The Department of Police comes under the State List, so it is the sacred responsibility of all the States to check the recurrence of any such cases. Cases of deaths in police custody, indiscreet firing, false encounters, cases of violence and rape against women and similar other cases of indecent nature involving torture have been reported frequently by the Press. Human Rights violation is a crime even if committed by a government employee. The honourable Home Minister, Central Government has expressed great concern over the situation and he has earnestly desired that the police ought to be sensitized and police officials be trained to deal with common mass politely and should exercise the powers within their limits. However, notwithstanding this, strong and strict action must also be initiated against the other criminals irrespective of their status or reach in the society.

Therefore, it is urgently required that a meeting of all the Superintendents of Police of the States be called to discuss the ways and means to check this malicious practice. A report be sent to the Ministry at the earliest.

Deputy Secretary


Copy to :

All the Home Ministers of all the States for n/a please.

4. As Director (Establishment), Department of Personnel & Training, issue as memorandum, requiring the compassionate appointees to give an undertaking, promising to maintain congenial relationship with the other members of the family.

Government of India

Ministry of Personnel, Public Grievances and Pensions

Department of Personnel & Training

New Delhi-110001


Ref. No………………………


Sub: Compassionate appointment-Maintenance of other dependent members of the family of the deceased Government servant by the appointee

  1. The undersigned is directed to inform that according to paragraph 13 of the Department of Personnel & Training Office Memorandum No. ………………… dated ……………… on the above subject, a person appointed on compassionate grounds under the scheme should give an undertaking in writing that he/she will maintain congenial relationship with the other members of the family, who were dependent on the Government servant/member of the Armed Forces in question. In case it is proved subsequently at any time that such dependent family members are being neglected or are not being maintained properly by him/her, his/her appointment may be terminated forthwith. The question of its legal enforceability has been examined in consultation with the Ministry of Law (Department of Legal Affairs) and it has been decided that it shall be incorporated as one of the additional applicable conditions in the cases of appointment on compassionate grounds.
  2. The relevant instructions contained in the aforesaid Office Memorandum dated ………………… stands modified to the extent mentioned above.
  3. The above decision may be brought to the notice of all concerned for information, guidance and necessary action.


DIRECTOR (Establishment)


All Ministries/Departments of the Government of India

Copy to:

1. The Comptroller and Auditor General of India

2. The Secretary, Union Public Service Commission

3. Rajya Sabha Secretariat

4. Lok Sabha Secretariat

5. All State Governments/Union Territory Administrations

6. All attached/subordinate offices under the Department of Personnel and Training /Ministry of Home Affairs

7. National Commission for SCs/STs, New Delhi

8. National Commission for OBCs, New Delhi.

9. The Secretary, Staff Side, National Council

10. The Registrar General, The Supreme Court of India

11. The Department of Administrative Reforms and Public Grievances, Sardar Patel Bhavan, New Delhi-110001.

12. All Officers/Sections of D.O. P&T

13. Establishment(D) Section.

Note: Different companies have their own way of writing the memorandum, as memorandum is meant for that company only. It is something like a personal way of official dialogue among the company officials.

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