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Home >> India Budget >>Memorandum

Memorandum



A memorandum is a brief and small written record or document used in offices for internal communication purposes. Whether it's a business, government/education institution, or legal office, memoranda are used whenever required.

A memorandum usually follows a specific format, although it may vary from office to office. The various types of memoranda used in different offices are Memorandum of Understanding, Memorandum of Agreement, Memorandum of Association, Private Placement Memoranda, and Confidential Offering Memoranda.

A memorandum follows the specific format which is accepted by the office in which the memorandum is being written. Typically, a memorandum has the following structure:

MEMORANDUM

TO: The recipient of the Memorandum

FROM: The person circulating the Memorandum

DATE: The date of issue of the memorandum. Usually, the date is written in a formal manner – e.g. 3rd August, 2007.

SUBJECT: Provides a short title describing the topic of discussion in the Memorandum

The main body or the actual content of the Memorandum contains:

Introduction: Giving a brief description as to why the Memorandum has been written and the topic of discussion.

Body: The topic of discussion is explained in detail.

Conclusion: Explaining what will or should follow after this, when the follow-up will occur, and why the date is so important.

Each memorandum should be about a single idea, subject, or report regardless of what a Memorandum deals with. This ensures that when a memorandum is executed, it can be filed in the most appropriate location, and the execution can be recorded on the Memorandum in some way to indicate the culmination of that item.

Body of a Memorandum:

The Memorandum of different organizations tend to vary according to the context. For example, one of the ways to organize a legal memorandum would feature an organization as follows:
  • Heading
  • Summary of crucial facts
  • Compact identification of legal issues
  • A discussion of law relevant to the legal issues, and application of that law to the facts
  • A conclusion that is responsive to the legal issues