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iv. Work should be done flexibly listing enough others opinions, views, suggestions
and revision should be made on the basis of them.
v. One should make himself believable to others for their contributions and efforts for
completion of the job.

Key Point Office procedure is a planned sequence of operations for handling recurring
business transaction and official activities uniformly and consistently.

Memo (Tippani)

2. Introduction

A memo, also known as tippani, is a kind of statement prepared at lower level and
forwarded to the higher level for taking decisions on various issues. It is prepared by a
staff at lower level i.e. an officer or assistant level in case when he/she does not deserve
right to take decisions on the issues or feels the necessity of the amendment in the existing
rules and regulations or even for the formation of new rules and policies.
It is an upward process and thus, it is forwarded to the respective higher level authorities.
The officers should carefully study the statements and facts, and write their opinions for
recommendations with their signature. In this way it reaches upto that level where the
final decision is made.
The top authority takes `Yes’ or `No’ decision on the case or event even by mentioning
sometimes a short reason. A memo is a statement of a case or a problem, including there
the factual information, provisions of prevailing rules and regulations and the opinions
and recommendations of the writer, prepared by a staff at lower level to forward to the
higher level for taking decisions. It also includes the past decisions if they have been
made earlier on similar cases. Sometimes, memos may be forwarded up to the Council of
Ministers for taking the final decision.
According to Oxford Dictionary, “Memo is an official note from one person to another in the
same organization”.
According to these definition, the tippani or memo is an internal process and reaches
the decision making level. Memos may be written for the approval of establishment or
upgrading of schools or colleges, creation of new posts, long term leave of the employees,
etc. against the respective applications.

Key Point Tippani is a written statement prepared by lower level staff and forwarded
to the upper level for making yes/no decision by the authorized person.

3. Objectives of Tippani
A memo is prepared for different purposes as per the condition and case of the
organization. Basically, a memo is prepared to supply necessary facts, statistics and
information to the executives for making various decisions. The important objectives of a
memo are mentioned below:

8 Aakar’s Office Practice and Accountancy - 10 Office Procedures 9