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i. To inform the problems and situations to the executives.
ii. To collect different statistics, opinions and suggestions from the concerned staff
about a case or situation.
iii. To provide necessary information to the executive for taking reasonable decisions on
different cases.
iv. To make final decision from authorized level.
v. To suggest/ recommend for the necessary amendments in the prevailing rules,
regulations and policies.
vi. To guide the performance in the similar cases and conditions in the future and even
to create a proof, if necessary.
vii. To involve lower level staff in decision procedures for establishing democratic norms
and system.
viii. To formulate new rules, regulations and polices.

4. Drafting a Memo (Tippani)
Drafting a memo means the act of writing it. Since, it is an administrative process, it
should be written with due care. It needs special skill, knowledge and experience because
it should contain all the necessary and factual information and the provision of the
prevailing act, rules and regulations along with the writer’s opinion and suggestions. The
memo reader must understand the subject matter. The language must be simple, clear
and to the point. Thus, in order to make an effective memo, the following things should
be taken into mind and should be followed:
Considerations for Drafting a Memo

It is an upward process to communicate the problems, unclear matters, opinions and
suggestions from lower level to higher level for making decision. While drafting a tippani,
the important facts, present rules and regulations, etc. must be considered. Some of them
are as follows;

i. The subject i.e. the case, problem or situation should be mentioned at top and it
should be underlined or written on bold type letters.
ii. It should be simple, clear and concise so that, it can be easily understood.
iii. The current law, rules and regulations concerning the case should also be mentioned
clearly.
iv. All the necessary factual information along with the past decisions on similar cases
if any should be orderly/systematically mentioned so that, authorized officer can
make the effective decision.
v. All the supporting papers and documents to the case should be attached in serial
order with the memo for the authenticity of the information.
vi. The writer’s opinions and suggestions regarding the case should also be mentioned
so as to assist the chief for decision making.
viii. A tippani paper should be kept on the left side and all supportive documents on the
right side of a file.
vin. Since, it is forwarded to the higher authority, it should be written in polite and
courteous tone and words.

10 Aakar’s Office Practice and Accountancy - 10 Office Procedures 11