Service memo to the chief. Drawing up and execution of reports and memos

How to write a memo?

An official memo is a special additional document that is the main basis for a manager who wants to make a particular decision in the form of a local legal act. An official note, from the point of view of office work and labor law, is not mandatory, but it can be established by local regulations of the enterprise. This type of document is often used in practice, but is not included in the All-Russian Classifier of Management Documents. So, let's look at how to write a memo correctly.

Features of memos

Often, internal memos are drawn up to resolve issues regarding information, logistics or economic support. Simply put, a memo is correspondence between several structural divisions. Most often they contain suggestions or requests. Unlike memos, official memos are created to maintain communication between departments at a horizontal level, that is, they are created on behalf of the employee and sent to the employee's name. They are compiled only when the sender’s position is equivalent to the recipient’s position. If the memo is drawn up by a manager, then most often it concerns decisions about going on a business trip.

If it is revealed that a product has been manufactured with some defects, then if there are several customer complaints, the head of the organization has the right to send a memo to the certification commission, which will describe in detail the reasons for the employee’s non-compliance with the requirements for his position. Based on the memo, additional certification of the employee will be carried out. Memos are also used to shorten the probationary period for a certain employee. Such a memo is drawn up in the name of the general director. If we talk about the legal significance of memos, it can be noted that they can be evidence in court.

Rules for writing a note

The memo is written on an ordinary A4 sheet. It is mandatory to indicate the details placed in accordance with GOSTs. These details are:

To know how to write a memo, you need to take into account that such a document is drawn up in a familiar font, letter size 14, line spacing 1.5. The name of the document is written in capital letters (OFFICE NOTE). The inscription can be located either in the middle or near the border of the left field. The date must be written strictly in Arabic numerals, for example, 01/02/2013. If the enterprise has a registration system, then the registration number is also affixed to the service note. As a result of the transfer of the memo, a resolution is drawn up on the issue raised.

This type of document, such as a memo, may also have a short title that conveys the essence of the problem. In its wording, according to the rules of documentation, it is necessary to include the letter “o”. For example, “about sending K. on a business trip.” The text of the memo is divided into two parts. In one part, they write the facts that became the basis for drawing up the document, and in the second, all conclusions and decisions are recorded. If the note contains an attachment, a note is made about it in the design. Now you know how to write a memo. A sample of it is a blank document form, discussed below:

Head of the Production Department V.K. Ivanov OFFICIAL NOTE 01/17/13 No. ___ Due to a change in the production capacity of new equipment in room No. ___. Please send a specialist to further troubleshoot.

This is a sample of writing a memo.

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How to write a memo and format it correctly.

June 5th, 2013 admin

In practice, we sometimes come across such a document as a memo. How to write a memo and format it correctly?

An internal memorandum is not the main document, but an additional one, on the basis of which final decisions are made by the employer or manager. Based on the memo, an order, instruction, act is issued or an agreement is drawn up between the parties. A memo is not a mandatory document for office work. But it is quite possible to use it as an additionally established local normative act. In the classifier of management documents, there is no such thing as an “Official Memo”. But in practice, this type of document is widely used.

An internal memo is most often internal correspondence between departments. It usually contains some kind of proposal or request. In most cases, notes contain information about the organizational, logistical or economic support of the organization, and also have an informative nature.

Service notes are drawn up by an employee or head of a department addressed to the head or a certain specialist of another department, i.e. provides communication between control objects at the horizontal level. Office memos are written and sent from one department head to another, or from one employee to another, if they are of equal status. If the statuses are different, then this is considered a memo.

If an employee goes on a business trip, the head of the traveling employee’s department writes a memo addressed to the director. Based on it, a business trip order is then issued.

A memo can be written to the certification commission if the employee does not correspond to the position held. This could be cases where an employee constantly produces defects, or customers constantly complain about the seller. The certification commission will be able to decide on early certification of the employee.

Internal memos are drawn up in case of economic necessity of line managers, or if it is possible to conclude an agreement.

In practice, memos are used for different purposes. For example, the head of a department can write a memo addressed to the manager about reducing the probationary period for an employee.

Based on a memo containing information about the department’s performance indicators, written to the director, an order may be issued to award bonuses to an employee or the entire department.

Office memos can be used as evidence in court (Resolution of the Federal Antimonopoly Service of the Volga Region dated June 15, 2011 in case No. A72-6396/2010).

How to write a memo? A memo is usually drawn up on A4 paper, but it must contain all the necessary details: the date and number of the memo, the name of the structural unit, the title of the text and the text itself, the name of the addressee and the signature of the originator of the memo indicating his position.

According to GOCTy, for texts containing reference information, the font used is Times New Roman, font size 14, line spacing 1.5.

The title of the document contains the heading “OFFICIAL NOTE”, which can be located in the center or on the left side of the sheet.

The date is entered in Arabic numerals, for example, 06/15/2013 or in letters and numbers. For example, June 15, 2013

Who registers the memo? It is registered either by the one who issues the memo or by the one who receives it. This depends on the document flow organization system in the organization.

When a memo is reviewed, it is endorsed with the signatures of interested parties, and the manager’s resolution is superimposed on it - this is the manager’s written decision on the topic of the memo, which is the final stage of consideration of the memo.

The title of the memo can briefly reveal its topic. Moreover, the title is written in the prepositional case. For example, “On the direction of Dmitriev K.N. on a business trip".

The text of the memo consists of two parts. The first part contains information about what prompted the employee to draw up this document. In the second part, the employee sets out his conclusions, suggestions and requests. In addition, one more part can be added to the text: an analysis of the current situation. Thus, a memo may contain: the reasons for writing the memo, an analysis of the resulting facts and conclusions about changes in this situation.

Sample of a memo (example of a memo):

To the Director of Malinka LLC

Kozlov R.V.

from the head of the sales department

Kruglovoy N.Zh.

SERVICE NOTE

02.06.2013 № _________

Based on the increase in supplies of our products in May 2013. doubled and the sales department exceeded the plan, I ask you to give bonuses to the employees of the entire department.

Sales performance indicators are attached.

What is a memo and why is it needed?

Most people of adult age are employees in one organization or another. People turn to their superiors with requests or wishes through statements or memos. We will describe the process of drawing up and transmitting documents to the manager.

What it is?

First, you need to understand what a memo is. It is a document that is internal or external, depending on its function and addressee. Such a memo is most often addressed to a superior person from his subordinates and is a kind of request, comment or suggestion.

Depending on the meaning of the memo, it can be reporting, explanatory, explanatory or analytical.

This document most often highlights technical or business problems, describes controversial situations, or provides an explanation that your superiors require from you. The main difference between a memo is that it not only states the essence of the problem, but also gives a detailed description of it, and sometimes ways of solving it.

Service and report: similarities and differences

Some employees confuse reports and memos, and this is not without reason. There are similarities, but there are also differences. Let's figure this out. So, the meaning of both the notes is to inform the authorities about some kind of malfunction in the work. However, the memo most often reports a problem, and the memo also contains a request to eliminate it, and sometimes indicates ways to solve a particular problem.

Drawing up memos for superiors

Most often, such documents are sent to management. This is due to the fact that a memo is a document that communicates any internal problems. An example of a memo is not written down anywhere, there is no sample text, so they are compiled in any form. The most important thing is to describe the essence of the problem and the proposed solutions. What else you should pay attention to is that your memo is registered with the organization. This way you can make sure that it reaches the authorities.

However, situations are different. Imagine that you are writing a memo not about a breakdown of equipment, but, for example, about an employee of your company who has done something wrong. Situations vary. Your memo may simply be lost. To prevent this from happening, you can insure yourself. Draw up a memo in two copies. Give them to the secretary for registration and ask them to write on your copy that the note was registered under such and such a number, on such and such a date, and was accepted for consideration. Thus, even if your complaint does not reach your superiors for some reason, you have confirmation and its text.

Exchange of memos between separate departments

Sometimes memos serve as a means of communication between separate departments of the same company. Drawing up such a document for another department is no different from a note for management. The only difference that exists is that it is necessary to indicate the divisions themselves, and you can also indicate the address. In this case, the memo is still an internal document.

The header of the memo should be drawn up according to the sample application that is written to the manager. Next, the text itself is written, which explains all the problems of a particular unit. It is advisable to describe not only the essence of the problem, but also all the nuances in detail. You can also suggest ways to solve it.

The document details must be indicated: date and number. This is necessary for it to become official.

Memos to another organization

However, sometimes it happens that it acts as an external document. A fairly common case of writing a memo is for another organization. In this way, companies exchange necessary information. Also in this case, the memo is documentary evidence of the claim or request.

Such notes are also issued in any form. Photocopies of the necessary documents may be attached to them. Most often, such notes are issued in the name of the director of one company from the head of another. In case of negotiations with a counterparty, it is necessary to prepare two copies of the memo. You must take the second copy with the stamp, signature and registration number for yourself and keep this document until the problem is resolved.

If you write a memo for another organization, you may receive the same letter in response. There's nothing wrong with that. Perhaps the management did not fully understand the problem or request, or perhaps they simply decided to offer their own version of how to develop further actions. You must also register such a note and respond to it either with an action or a response to a request. Therefore, communication between organizations through internal memos can continue for quite a long time.

The document begins with the name of the organization and the details of the person for whom it is intended, then your own details are indicated. The words Service Note are written in the middle. Next, the text begins with the red line. As stated earlier, it is written in free form. At the end, the date is indicated and a signature is placed with a transcript.

If the text of the memo is large, it is divided into several paragraphs. The first one contains a description of the problem. The second states the request itself. If the request is collective, in the third paragraph you can indicate the department and the names of those employees who wrote it. In this case, the signature on the memo is affixed by the head of the department. Separately, you can attach a sheet with the signature of all employees.

The memo is written on an A4 sheet, like any statement. The signature must be handwritten and not a facsimile. It is also advisable to issue a memo with your serial number and the date of its preparation. It can also be printed on a computer, but even in this case the signature must be personal.

Sending a document via electronic communication

There are often cases when an organization has electronic document flow, and all requests and notes must be sent via the Internet or internal network. In this case, there is no need to be afraid, there is nothing scary about it. However, for this it is advisable to have a personal digital signature so that you can confirm your request.

Or you can write a memo on a piece of paper, sign it and scan it. Send the electronic version to the required address and wait for a response.

Do you always need to put your offer in writing?

The question often arises: is it possible to contact the management of the enterprise orally? The answer is very simple: you can always apply verbally, but whether this will give any results is unknown. A written message is always an official document, regardless of its content and addressee. But an oral message is just words to which there may be no response.

Therefore, we can recommend that all proposals, explanations and clarifications for management be drawn up exclusively on paper. Otherwise, you simply may not receive a response to your request or proposal.

How to properly format a memo

At work, memos and memos are often written. It seems to be nothing complicated. But when I was recently assigned to write a memo, I decided to clarify how to write it correctly. It’s curious, but I found out that I need to write not a memo, but a report. Let's look at the difference between a report and a service report and how they should be compiled.

Any official document differs from an ordinary record in that it must comply with the requirements of GOST R 6.30-2003 "Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for document preparation" because it has legal force. What are the requirements for drawing up reports and memos?

They must contain the following items:

2) name of the addressee (to whom the document is sent)

3) name of the type of document (“Office memo”)

4) title to the text (for example, “On violation of labor discipline”, “On obtaining medical insurance policies”). However, this is an optional element

6) signature of the compiler - in the lower right corner (indicating the position in the lower left corner opposite the signature)

7) date of compilation (usually in the left corner, written either in Arabic numerals: 02/5/2013, or in alphanumeric form: February 5, 2013)

8) visa – sometimes visas of interested parties are affixed under the signature of the originator: the initials and surnames of the authorizer, his signature and date

9) registration number (it is affixed either at the place of compilation or at the place of receipt - it depends on the adopted registration system in the organization).

According to GOCTy, the text of the document is formatted in Times New Roman font, size 14, with 1.5 spacing.

The title of the document is located in the center of the page and is written either in capital letters (OFFICIAL MEMO) or in lowercase letters (MEMO) with 2 line spacing.

Memo - addressed to a higher-ranking person (head of a department or organization). In this document, you need to set out in detail the essence of the issue you are addressing: the subject of the question, your proposals, argumentation and conclusions (you need to encourage management to take action, to make a certain decision). Sometimes the purpose of memos is to report progress, in which case they are written regularly.

If the memorandum is addressed to the head of the organization, then it can be drawn up on a sheet of paper (A4 format). If a document is sent to higher authorities (it is no longer an internal, but an external document), then it must be drawn up on the organization’s letterhead.

Typically, the text of a memorandum consists of two or three semantic parts. The first part contains the facts that led to its writing (this part states), the second part analyzes the presented situation and offers solutions (this part analyzes - it is not always present in the document), the third part presents conclusions and proposals (this part summarizes) .

A memo is used when the issue being raised is within the internal competence and does not require referral to higher authorities. Memos function between managers and employees of the same job status. With the help of this document, issues of logistics, information support, etc. are usually resolved (the computer has broken down, the paper has run out).

The text of the document begins with a statement of the fact that the author is addressing, and then a request is expressed or ways to resolve the production situation are proposed.

Thus, the differences between a memo and a memo lie in the aspects of their functioning: a memo is drawn up for movement vertically (to senior managers or organizations), an official memo - horizontally (to line managers)

Let's look at how to write your complaints and suggestions.

1) determine the purpose of the request (why do you need help?)

3) identify the main thoughts, formulate them as specifically and expressively as possible, without forgetting important details.

The effectiveness of the memo will depend on the validity of your ideas.

The length of official and memos may vary. Some may be a few sentences long, others may be several pages long. In the second case, the second and each subsequent page must contain a heading with the addressee's name, page number and date. Sometimes the subject of the memo is included in such a heading.

SAMPLES OF DOCUMENTS

General department Head of the AHR department

A.I. Petrov

SERVICE NOTE

On carrying out household repair work

Due to the fact that the door lock in office No. 367 is broken, I ask you to have it repaired.

I.S. Ivanova Ivanova

Chairman of the trade union committee To the head of the transport department

SERVICE NOTE

I ask you to provide vehicles for transporting New Year's gifts from the confectionery factory to the enterprise. The total volume of cargo is 100 boxes 50 x 20 x 40, total weight 1 ton. Vehicles must be at 9.00 on December 5, 2012 at the address: st. Kalganova, 67. The driver must have a waybill with him.

Chairman of the trade union committee

I.R. Sergeev

REPORT

In accordance with the work plan of Phoenix LLC for 2012, the production workshop is publishing a number of brochures with a volume of 6–8 pages. l.

To perform the operations of stitching brochures of this size, the staplers of type “A” and “B” available in the department are not suitable, since the thickness of the publications exceeds the permissible norm for them (up to 5 printing sheets inclusive). Using the "C" glue machine is not economically feasible and is also time consuming.

Stitching brochures of 6–8 prints. l. It is most convenient to produce using a “D” class wire sewing machine. Its cost at the Stan company is _______ million rubles. Under the current operating mode, the economic efficiency of operating the machine will cover the cost of its purchase within 1 year and 7 months (economic efficiency calculations are attached).

In connection with the above, I ask you to allocate funds for the purchase of a “D” class wire sewing machine.

Application: for 3 l. in 1 copy.

Head of production

workshop L.P.Sviyat Sviyat

A fairly large percentage of the population is associated with work in organizations of various sizes and types of activities. While performing their duties, employees regularly communication with management required to resolve certain issues.

Since everyone can encounter this type of business correspondence, let’s take a closer look at the main questions: when and how is a memo drawn up, what are the differences in drawing up an official paper for management?

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant on the right or call free consultation:

In what cases is a memo written?

An official memo is one of the elements of internal document flow. With its help, company employees can resolve production issues and situations as quickly and efficiently as possible.

Service memo designed to solve business problems and issues related to the work of a specific employee or an entire department. In this case, the solution to the issue may depend both on another employee of the company, and on a completely different structural unit.

The main difference from a report is that it is used in business communication between employees or structural divisions that have equal status in the organization. In other words, no direct subordination.

Drawing up a memo has additional benefits. This document proves that the employee who compiled it indicated a problem located in his area of ​​responsibility.

If a specialist unable to figure it out on my own with a problem that has arisen, he can draw up a memo and bring the issue up for consideration by other specialists. In this case, he will be able to relieve himself of responsibility for poor quality or untimely consideration of the task.

In some cases, on the basis of a memo, an order is drawn up on the need to perform a particular action.

What should the text of the document contain?

Although the exact form of filling out the mentioned business letter is not defined, several basic points can be determined, mandatory for designation in the document. The list of details includes:

1. A header where the recipient's details are written, such as full name and position.
2. Name of the official paper.
3. Date of writing and number.
4. A title from which the subject of the correspondence is immediately clear.
5. The “body” of the document, where the current situation is initially described, after which the author indicates his request.
6. The position of the employee who compiled the official message, his signature and the full name of the author.

Often the text of the note begins with the words “I would like to bring to your attention...”, after which the basic information comes. But this is not a mandatory rule.

How to compose and write correctly?

The beginning of the document should be details of the organization and the originator of the official letter. The title of the document itself is written in the middle. The main text should start below and on the red line. As we mentioned earlier, the essence of the problem is conveyed in free form. The document is completed by the date of preparation and signature.

If the main text of the memo should be large, it needs to be divided into several paragraphs:

• description of the main problem;
• request;
• department and names of the employees who wrote the note, if there is a collective appeal.

In the latter case The key signature on the document is given by the head of the department, filing a service document. An application with the signature of all employees is additionally added to the main document.

The memo must be written on an A4 sheet, just like any other document. Also a “live” signature is required made by hand.

The memo is written along with the serial number and the date of writing.

If desired, the document can be compiled in an editor on a computer and subsequently printed, but the signature must also be made by the compiler himself.

Features of note design (with samples)

Depending on what kind of memo is drawn up, the nuances of document execution and the situations when it should be drawn up change.

To the director or management of the enterprise

Various memos are written to this manager, so let’s talk about how best to convey them. It is advisable to compose the document in two original versions.

According to the rules, the document is transferred to the secretary, from whom it will not be amiss to receive a mark on acceptance of the document for consideration. After that, wait for the resolution of the authorities.

For a business trip: extension and cancellation

The memo serves as confirmation that the posted employee is in place, plus records the dates of arrival and return from a business trip. This document can be issued if:

• the employee travels on a rented, personal or official vehicle;
• The employee does not have documents confirming his travel and residence.

Review from vacation

There are often cases when, for production reasons, managers one of the employees has to be recalled.

In this situation, the director of the memo becomes the head of the department in which the employee who is on annual paid leave is registered.

The head of the organization must familiarize himself with the submitted document and indicate your consent or refusal of the request recorded in the document.

According to Article 99 of the Labor Code of the Russian Federation, recall of an employee from vacation is possible only with his personal consent.

Also, according to Article 125 of the Labor Code of the Russian Federation, it is prohibited to recall from vacation:

• pregnant women;
• minor employees;
• workers associated with dangerous or harmful working conditions.

On vacation

In addition to vacation, employees of organizations can, under certain conditions, receive so-called “time off”, i.e. take time off from work. Because the in the Labor Code this concept is removed, the definitions “additional rest time” or “other rest time” are used.

The document with which an employee expresses his wishes to his superiors can be either a statement or a memo.

An employee has the right to time off when:

• worked overtime;
• worked on weekends or holidays;
• had total overtime during shift work;
• took an active part in the donor movement and blood donation;
• employee;
• towards the vacation.

About changing the work schedule or postponing working hours

Each employee may have good reasons, according to which he can contact management with a request to change the work schedule.

If the initiative is manifested precisely on the part of the employee, who can document the need for adjustments, he draws up a memo addressed to the head of the enterprise.

In cases where the reason is truly valid, the employer does not have the right to refuse an employee in accordance with Article 93 of the Labor Code of the Russian Federation.

The document should indicate the current schedule and the desired one.

For the purchase of equipment

This memo is written by the department that needs to purchase new or replace old equipment.

An example could be an appeal from the economic or human resources department to the head of the information technology department with a request to quickly replace a faulty computer.

Form of memo for the purchase of a computer: .

About holding events

Internal memos regarding the resolution of organizational issues for holding events, have their own specifics. They have also found frequent use in educational institutions.

The note will need to indicate basic information about the upcoming event, and, if necessary, contact details of the persons responsible for its implementation.

About providing information

One of the most commonly used types memos. It is used to make a request to obtain certain information and is based on the following principle:

1. the key idea should be identified and a query should be formed;
2. provide details that the recipient may require;
3. recall the main idea of ​​the request and provide additional information.

About punishment of an employee

This type of document is used in cases where an employee’s behavior in the workplace or his inappropriate attitude towards work duties requires appropriate penalties.

The writer of the memo must present the facts as best as possible. objectively and unemotionally, give management the opportunity to deal with the incident.

About the need for a new employee

The document is drawn up when a new employee is required in one of the company’s structural divisions. Then the head of the department has the right to submit this element of internal business correspondence to management.

In it he must indicate objective reasons, according to which this decision will be objective and acceptable.

Memo about hiring a new employee: .

For overtime work

A common reason for drawing up such documents is presence of emergency situations, in conditions in which it will be necessary to involve employees in resolving the issue after the end of working hours.

The memo is drawn up by the shift or department head addressed to the direct manager. In the text of the document reasons for the request are indicated and a list of those who are planned to be involved in overtime work.

Engaging an employee to work overtime: .

On the creation of a new structural unit

The issue of creating new structural units can also be resolved with the help of a request expressed using a memo. The goals of this action are highlighted in the body of the document. Among them:

• increasing the level of labor standardization;
• more efficient solution of certain problems;
• improvement with staff and other reasons.

In some situations, memos can replace statements, acting more “softly”. Most often they are used for internal processes related to the organization of production.

If the company supports an electronic document management system, the design of internal memos is practically no different from the paper version. The main difference is the storage medium transferred between the company's structural divisions.

The video below reveals some aspects of working with internal memos in electronic form:

Service memo is an information and reference document, a tool for business correspondence within an organization.

A memo is drawn up to highlight any business issues relating to the work of a department or a specific employee, the solution of which depends on another structural unit of the organization or employee.

Writing memos, in contrast, is carried out between structural divisions or employees of equivalent official status who are not directly subordinate.

How to write a memo

Although the form of writing a memo is arbitrary, the following details should be taken into account when drafting it:

• “hat”, where it is indicated to whom it is addressed (position, surname, first name, patronymic in the dative case);
• name of the document - Service memo;
• date of compilation and number;
• title to the text of the document - speaks about the subject of the memo;
• the text of the document - first there is a description of the current situation, then some specific request;
• position of the compiler, signature and transcript of the signature - last name, first name, patronymic of the author.

Sample memo for purchasing a computer

Service memo
05.10.2013 № 2
Moscow

About computer repair (replacement)

I would like to bring to your attention that since September 20, 2013, software failures frequently occur on the personal computer assigned to HR Manager Tatyana Ivanovna Moroz.

In this regard, I request that this computer be repaired or replaced.

Sample memo on the issuance of products

SERVICE NOTE
2013-09-20-CN dated 09/20/2013

About the issuance of products

I ask you to agree on holding a promotion for TM “J”.

Purpose of the action:
- increase in retail sales of TM “J” juices;
- increase in numerical and quality distribution.

Promotion period: October-November 2013

Region: St. Petersburg, Voronezh

Participants of the action: sellers of retail outlets

Promotion mechanism: when an outlet orders 5 liters of TM “J” juice, 1 liter of TM “J” juice is provided as a gift.

Prize fund distribution:
St. Petersburg - 400 packages (1 l each)
Voronezh - 60 packs (1 l each)
Efficiency: planned sales increase of 30-40%.
The remainder of unused products will be returned to the warehouse.

The memo is drawn up on an A4 sheet if the organization does not maintain electronic document management.

Stasov Head of HR Department S.V. Klimova The reasons specified in the explanatory note are considered disrespectful. Apply disciplinary sanctions in the form of a reprimand to T.I.

Bogdanova to Chief Accountant A.D.

Reports, memos and certificates: what is the difference?

From the article you will learn:

• what is a memo;
• how to write a memo;
• What are the rules for drawing up a memo?
• Why do you need a template for writing a memo?

What is a memo? Effective production activities of any enterprise, regardless of its form of ownership and scope of activity, are ensured, first of all, due to the timeliness and competence of management decisions made. That is, it depends on how effectively information interaction is established at the enterprise. Moreover, the participants in this information interaction are all employees of the company - from line personnel to top management.

Download documents on the topic: Each employee working at the enterprise performs a specific job function and responsibilities defined for this position.

Memo templates

Instruction of the Central Statistical Office of the USSR dated November 24, 1982 No. 613 For tax purposes, all kinds of notes are important. In some cases, any note, along with other documents, can act as a primary document for substantiation and documentary evidence in tax accounting of expenses. 1 tbsp. 252 of the Tax Code of the Russian Federation, for example:

• an internal memo from its own advertising service, according to which the period of actual use of advertising videos did not exceed 12 months, helped the company prove that videos are not intangible assets and write off the expenses at a time; Resolution of the Federal Antimonopoly Service of the Moscow Region dated March 16, 2012 No. A40-100845/10-4-498;
• To confirm the car’s mileage using GPS navigator readings (instead of the odometer) and recognize fuel costs, you need a memo to the head of the transport department from the foreman stating that the pre-trip inspection showed a malfunction of the odometer. 1 tbsp. 252, sub. 5 p. 1 art. 254 Tax Code of the Russian Federation.

Learning to write notes: reports, official, explanatory notes

Initiative. Contain initiatives, proposals, recommendations, etc. Sample memorandum Memos can be external or internal, depending on who the addressee of the document is.

External ones are addressed to the head of a higher-level enterprise or organization. To draw up this document, use general enterprise forms.

According to the example, the memorandum should consist of the following elements:

• names of the institution, enterprise;
• dates;
• index;
• registration addresses;
• addressee data;
• title to the topic of the report;
• stated text;
• signatures of the manager;
• Full name of the performer, indicating a contact phone number.

Memo on failure to fulfill official duties Internal memos are drawn up addressed to the head of the organization; ordinary sheets are used for their execution.

Explanatory note - sample and rules for filling out

Other articles on this topic:

• back: Reference and information documents (protocol, proposal, etc.) - types, procedure for preparation and execution
• further: Business (official) letters - concept, types, drafting and design
• Samples of business memos (report, official, explanatory)

List of sources used

1. Organizational and administrative documentation. Documentation requirements. Guidelines for the implementation of GOST R 6.30-2003. (approved by Rosarkhiv);
2. Methodological recommendations for the development of instructions for office work in federal executive authorities.
   Approved by order of the Federal Archive of December 23, 2009 No. 76. – Appendix No. 16;
3. Loginova N.K. Office work and correspondence. Educational and methodological manual. USUE, 2007;
4. Encyclopedia of office work.

The first part, the statement, sets out the reasons, facts and events that took place and served as the reason for its writing.

The second part, analyzing, contains an analysis of the current situation and possible options for solving it.

The third part, the summary, includes conclusions and proposals for specific actions that, in the opinion of the compiler, need to be taken.

In this case, there may not be a second part in the memorandum; then, after stating the essence of the issue, proposals for its solution will be immediately described.

If memos inform the addressee about the progress of work, then they can be prepared regularly. These are the so-called informative memos.

An official memo is close to a memo in its purpose, but unlike it, it has an internal, official character.

Service memos types of service memos and rules for their preparation

Attention

Sample journal for registering official notes In addition to journal registration, card or automatic recording of documentation is also provided.

Form of an explanatory note To explain the circumstances of any events and facts, such a type of document is provided as an explanatory note drawn up by an employee of the enterprise addressed to a superior official.

It is meant to be written by hand in one copy on a regular piece of paper addressed to the person who requested it.

Some organizations provide for the preparation of an explanatory note on a computer.

The form of the explanatory note is not fixed at the legislative level, however, in some institutions there are standard forms for its execution.

At the same time, an explanatory note that is not drawn up in accordance with the form is valid.

According to the Labor Code of the Russian Federation (Art.
An explanatory note in accounting is an accounting document containing:

• main technical and economic indicators of the current, investment and financial activities of the enterprise;
• a detailed description of the accounting policy regarding the application of methods for valuing inventories, calculating depreciation, etc.

Most often, the procedure for drawing up an explanatory note is regulated by the enterprise (institution) that has adopted this form of information and reference document.

So, business notes are information and reference documents that initiate management decisions and allow you to choose one or another method of management influence.

Office memos types of office memos request and rules for their execution

Due to this, she cannot cope with the increased load. I ask you to hire a new specialist to the main place of work in the accounting department, and to sever the labor relationship with the part-time worker in accordance with Article 288 of the Labor Code of Russia.

The memo is drawn up by an employee or head of a department addressed to the head or specialist of another department. Thus, based on the name, it solves purely service issues and ensures horizontal communication between control objects.

Internal memos most often reflect issues of logistics, economic support, information support, and the like.
The text of the memo, as a rule, consists of a justification (statement of the reasons for drawing up) and a proposal, request, application, etc.

For example, an accountant may inform in a memo about the need to repair a computer or printer in the accounting department. Such a memo must be sent to the head of the system support department, asking him to repair the device.

A memo is drawn up in the same way as a report, on an A4 sheet.

"Human Resources Department of a Budgetary Institution", 2010, N 6

Drawing up and execution of reports and memos

Office memos and memos belong to the internal documents of the organization and are by no means uncommon, and are quite often requested by regulatory authorities in the event of inspections. At the same time, employees of personnel services, as well as heads of departments, as a rule, have questions about the procedure for drawing up and processing these documents. In this article, we will consider the existing norms on this issue, and also summarize arbitration practice.

Legal regulation of official registration

And memos

There is currently no single normative legal act defining the term, as well as regulating the procedure for drawing up and processing official and memos. The Brief Dictionary of Types and Varieties of Documents, developed by the Main Archive, VNIIDAD in 1974, offers the following definitions of these terms:

A memo is a document addressed to management, setting out any issue with the conclusions and proposals of the originator;

An official note is a note about the performance of some work, sent by one official to another.

The All-Russian Classifier of Management Documentation OK 011-93, approved by Decree of the State Standard of Russia dated December 30, 1993 N 299 (as amended on June 8, 2009, hereinafter referred to as OKUD), contains mention of a memorandum only in connection with violation of labor discipline (unified form code N 0286041). It is usually drawn up by the head of a department in order to inform the head of the organization about any situation and encourage him to make a decision.

But memos are drawn up not only in cases of violation of labor discipline. They can be used to notify the employer about the progress or results of work, the need to provide additional funding, labor or materials, etc. That is, memos provide a vertical connection between the levels of the official hierarchy and are submitted by lower-level officials to higher-level ones. Such notes can be valid within the organization or sent to higher authorities.

Regarding the memo, the following can be said: in the OKUD there is no mention of such a document, however, in many regulatory legal acts regulating the activities of civil servants, it is mentioned along with the memo. Since there are no special requirements for its formatting, we recommend formatting it in the same way as a report, with the only difference being that an official of the same management level will be indicated as the addressee (correspondence takes place between departments). Most often, internal memos contain questions, requests, proposals for material and technical, information, organizational and economic support.

It is also necessary to talk about the storage period for documents of this type. According to paragraphs 408 and 413 of the List of standard management documents generated in the activities of organizations, indicating storage periods, approved by Rosarkhiv on 10/06/2000 (as amended on 10/27/2003), official and memos are stored for one year. After this, they can be destroyed in accordance with the procedure established by law.

Preparation of reports and memos

For the preparation of a report or official note, there are rules set out in GOST 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for the preparation of documents” (hereinafter - GOST R 6.30-2003). The first thing you should pay attention to is that the documents are prepared on forms. Requirements for document forms are established in section. 4 GOST R 6.30-2003. In particular, it is indicated that the standard formats for document forms are A4 (210 x 297 mm) and A5 (148 x 210 mm). For the production of forms, white paper or light-colored paper is used. Each sheet of the document must have margins of at least 10 mm - right and at least 20 mm - left, top and bottom.

In addition, let’s pay attention to the composition of the details and the rules for placing them on a sheet of paper. The list of details used in the preparation and execution of documents is listed in section. 2 GOST R 6.30-2003. The most important and used of them in relation to the preparation of official and memos are:

Name of the structural unit;

Name of the document type;

Document date;

Registration number;

Title to the text;

Destination;

Signature of the compiler (indicating the position);

Visa document approval;

Resolution.

If an internal report (official) note is drawn up, the name of the structural unit - the author of the document - is indicated in the upper left corner. The name of the type of document must be written in capital letters (memorandum) and placed in the center or from the border of the left margin (depending on the chosen method for positioning the header part of the document - angular or longitudinal) with two line spacing.

The date and index of the note are written on one line. The date is formatted in Arabic numerals, for example: 02/02/2006, or in alphanumeric form, for example: February 2, 2006.

The registration number on an internal report (official) note, depending on the procedure adopted in the organization, can be affixed at the place of preparation or at the place of receipt.

As a rule, reports and memos have a title that briefly reveals the contents of the document.

The text of reports and memos is presented in the first person singular (“I offer”, “I ask”). In the resolution, information is indicated in the same order (for example, “I order”).

The text of the report (official) note has two parts. The first part reports the facts that gave rise to the document, and the second sets out specific conclusions, requests and proposals. If the text of the note needs to present an analysis of the current situation, possible solutions, this is indicated after the first paragraph, and only in the third are conclusions drawn and proposals for specific actions made. If the text contains several solutions, conclusions, etc., then it can be divided into sections, subsections, paragraphs, which are numbered with Arabic numerals.

In addition, information in reports and memos can be presented in tabular form. Columns and rows of the table must have headings expressed by a noun in the nominative case. Subheadings of columns and rows must be consistent with the headings. If the table is printed on more than one page, the columns of the table must be numbered and only the numbers of these columns are printed on the following pages. This is stated in clause 3.20 of GOST R 6.30-2003.

If there is an application, a note about it is made before signing.

The “Signature” detail includes: the title of the position of the person who signed the document (full if the document is not drawn up on a letterhead document, and abbreviated for a document drawn up on a letterhead document); personal signature; decryption of signature (initials, surname). It is allowed in the “Signature” attribute to center the job title of the person who signed the document relative to the longest line. When drawing up a document on an official's letterhead, the position of that person is not indicated in the signature.

An external memorandum is drawn up on a general form and signed by the head of the organization. In this case, the full or abbreviated name of the parent organization is used in accordance with the organization’s charter. The name of the author organization is located below.

After reviewing the note by interested parties, approval visas are affixed to it, including the signature and position of the person approving the document, a transcript of the signature (initials, surname) and the date of signing. For a document, the original of which remains with the organization, visas are affixed at the bottom of the reverse side of the last sheet of the original document. For a document whose original is sent from an organization, visas are affixed to the bottom of the front side of the copy. It is possible to issue visa documents on a separate approval sheet. It is allowed, at the discretion of the organization, to endorse the document and its attachments page by page.

If there are any comments, they are stated on a separate sheet, which is signed and attached to the document.

After a decision is made, the manager’s resolution is put on the document. The adoption of a resolution is the final stage of consideration of the report. The resolution, written on the document by the relevant official, includes the names and initials of the executors, the contents of the order (if necessary), the deadline for execution, signature and date. It is allowed to draw up a resolution on a separate sheet (clause 3.17 of GOST R 6.30-2003).

Here are examples of reports and memos.

Accounting Department to the Chief Doctor

Memo of MLPU N 18

From 06/03/2010 N 8 to E. O. Simonov

About the allocation of funds

To participate in the seminar

On June 23, 2010, the training center "Professional Development" will conduct a seminar on

The topic "New in accounting and taxation", revealing

Recent changes in legislation necessary for competent

Carrying out work by accounting staff.

I ask you to allocate funds in the amount of 5680 rubles. for visiting

This seminar.

Application:

1. Program of the seminar "New in accounting and taxation"

2. Payment order dated 06/02/2010 N 56.

Chief accountant Kroshenina /A. V. Kroshenina/

Administrative and economic department Head of service

Service memorandum of information support

From 05/27/2010 N 24

About power outage

On Friday 28.05.2010 from 11.00 to 13.00 there will be

Electrical installation work is being carried out; in connection with this,

Power outage.

I ask you to take the measures necessary to prevent loss of information

On electronic media.

Head of AHO Vetrov /P. A. Vetrov/

Features of the design of reports and memos

In public service institutions

In general, office work and the preparation of reports and official notes in public service institutions comply with the rules established in GOST R 6.30-2003. At the same time, individual departmental legal acts may establish cases of their preparation and design features. In particular, Order of the Federal Customs Service of Russia dated October 18, 2004 N 160 approved the Standard Instructions for office work and archive work in customs authorities. In Sect. 3.8 indicates three types of notes - reporting, official, explanatory.

A memorandum is understood as a document addressed to the management of a customs authority or structural unit and informing about the current situation, a phenomenon or fact that has taken place, work performed, containing the conclusions and proposals of the compiler. It is prepared both at the initiative of the compiler and at the direction of management. The memorandum is drawn up on a standard sheet of A4 paper and has the following basic details: name of the structural unit, addressee, name of the document type, date, number, title to the text, text, signature. The order of arrangement of the details of the report is specified in Appendix 8 to the Standard Instructions.

Office memos are used to resolve operational issues that arise in the management activities of structural divisions of the customs authority (requests, clarification of tasks, information on requests, clarifications, etc.). These notes are compiled only on those issues that require mandatory documentary evidence. Correspondence between departments on issues that can be resolved promptly and do not require documentation is not permitted.

The preparation of official notes is carried out in the same way as memos.

In some legal acts there is only a mention of this type of document as an official or official note, for example, in the Instructions for office work in the arbitration courts of the Russian Federation (first, appellate and cassation instances), approved by Order of the Supreme Arbitration Court of the Russian Federation dated March 25, 2004 N 27. In these In cases where there are no internal departmental instructions on this issue, it is necessary to be guided by generally binding standards, including GOST R 6.30-2003.

K. V. Shestakova

Journal expert

"Human Resources Department

Budgetary institution"

Signed for seal