This type of report is sometimes written on memo-headed paper, but the presentation can vary. The format of a memorandum report can be structured to suit the data and, as in business letters, companies may have their own ‘house style’ to follow. In common with any business communication, the report normally has three distinct sections:
- Introduction – background to the situation; states the reason for producing the report, who asked for it, when it was asked for, how the investigation was carried out.
- Body of the report – presents the findings, facts and source(s) of information. Clear headings and numbered points can be used to separate clearly different points of information.
- Conclusions – sums up the information objectively and states what action to take – if any. Recommendations (if asked for) can be included here and must be based on the established facts.