Parts of a Memorandum

1. Heading – all materials above the first line of the body comprise the
heading. These are the office origin, address, file reference, identifying
initials, date, subject, channels through which the letter will pass, and
addressee to whom the letter is being written.
A. Letterhead – printed letterhead stationery is normally used for the
first page. If not available, a typed letterhead may be substituted.
Example:
Republic of the Philippines
National Police Commission
PHILIPPINE NATIONAL POLICE
SANTA ROSA POLICE STATION
Santa Rosa, Nueva Ecija

B. File Reference – it is otherwise called the office symbol. It is usually

placed 2 spaces below the letterhead. Each part of the reference is also
used as identifying information on the second and subsequent pages.
Example:
SRPS-IN

C. Identifying Initials – refers to the initials of the originator and typist

of the letter.
Example:
MLVFJR/ogs/600-3752
D. Addressee – the person to whom the memorandum is written. It is
addressed to the chief or head of an agency by his title. The letter is not
addressed to the police office. The title is not abbreviated.
Example:
MEMORANDUM
FOR: Provincial Director, NEPPO

unless the correspondence pertains to an individual, the name of the

individual is not used in the address of a memorandum form. When it is
necessary, however, to address correspondence to an individual by
name, his grade, first name, middle name, and last name are indicated
in that order. His badge number and branch of service may be shown, if
it is known and considered necessary for identification.
Example:
MEMORANDUM
FOR: SPO4 Juan Santos Cruz 031740 PNP

when the same letter is intended for several addressees, the entire
address of each is placed on a single line if possible.
Example:
MEMORANDUM
TO: Chief, PPHRDB/PIIB/POPB/PCRB/PFLB
E. Attention Line – for faster routing, correspondence may be
addressed to the individual or the head of a subdivision or by the use of
an office symbol.
Examples:
1. Addressed to the attention of an individual.

MEMORANDUM
TO: Chief of Police, SRPS (Attn: SPO4 Juan S Cruz PNP)
2. Addressed to the attention of the head of office.
MEMORANDUM
TO: Chief of Police, SRPS (Attn: Chief, Opns & Plans Sec)
3. Addressed to the attention of the head of a unit or command by the
use of an office symbol.
MEMORANDUM
TO: Chief of Police, SRPS (Attn: OPS)

F. Sender or Originator – preceded by the word “FROM” is written in

block style, with open punctuation and normally placed below the
addressee.
Example:
FROM: Chief of Police, SRPS

G. Subject – the subject line should contain not more than 10 words. It
starts 2 spaces below the sender and 2 spaces to the right of the colon.
When the subject extends to two lines, the second line is blocked under
the first letter of the first word of the subject.
Example:
SUBJECT: Spot Report re: Homicide

H. Date – this refer to the date of signature or the present date.

Example:
DATE: July 3, 2004 / 3 July 2004

2. Body – it is the message itself. This part is typed single-spaced,

except when it is less than nine lines, and no reply is expected, in which
case it may be double-spaced. Double-spacing is always used between
paragraphs.
a. Paragraphing – when a letter consists of only one paragraph, the
paragraph is not numbered, although its sub-paragraphs will be
lettered, if there are two or more.
When there are two or more paragraphs, they are numbered
consecutively. The first line of a paragraph is indented five bar spaces.
The succeeding lines begin on the left margin. There must be at least
two sub-paragraphs. For example, if there is (1), there is (2) The first
line is indented so that the designating letters appear directly under the
first letter of the first word in the main paragraph. The second and
succeeding lines of these sub-paragraphs begin on the left margin.
b. Abbreviations – a memorandum allows abbreviations which are
generally allowed in the police service. They are usually written without
spacing or periods, except geographical locations.
 If the full name is used, the abbreviated rank is permissible
Example: PCHF SUPT PAUL HECTOR G NATALIO
If family name only, the rank is spelled out Example: POLICE CHIEF
SUPERINTENDENT CRUZ
c. References – references to publications must be specific and fully
implemented. References are not be made to a publication or
document which is not available to the addressees of the
correspondence.
Example:
Reference: Special Report this station dated December 15, 2003 re
Homicide with Rape transpired at Brgy Bonifacio, Cabanatuan City.
d. Page Numbering – the first page should not be numbered.
Subsequent pages, including those on which endorsements are
prepared are numbered consecutively, beginning with the second page
as 2. the page number is centered 1 inch from the bottom of the page.
The number should stand by itself and should not be set off by dashes,
parentheses, or some other punctuation.
e. Dividing a Paragraph – three or fewer lines should not be divided
between pages. at least two lines of a divided paragraph should appear
on each page. in dividing a sentence between pages, at least two words
should appear on each page. a word should not be divided between
two pages. the complimentary ending should not appear alone on a
page without part of a body or text.
when the space below the text is not sufficient for the close, at
least two lines of the last paragraph may be placed on the last page
together with the complimentary ending.
 on the second and succeeding pages, the file reference and
subject should be typed, beginning on the left margin, 1.25 inches from
the top edge of the page. The text is continued on the second line
below the identification line.
3. Complimentary Ending – this refers to the materials found below the
last paragraph of the body. It consists of the authority line if used,
signature, list of enclosures and list of copies being furnished.
a. Authority Line – it should be shown when the correspondence is
signed for the chief or head of an agency or office by an individual
authorized to do so. This reflects the fact that the communication is an
expression of the will of the chief himself. The authority line begins on
the second line below the last paragraph directly under the first word
of the preceding main paragraph. It is typed in capital letters, without
abbreviations. A staff officer may sign under the authority line only
when authorized to do so.
Examples:
1. If signing for a chief or head of an office and addressed to members
under him,
BY AUTHORITY OF POLICE SUPERINTENDENT DAAN:
EFRENILO FAJARDO RESTUA
Police Inspector
Deputy Chief of Police
2. If not addressed to a member under him,
FOR THE CHIEF OF POLICE:
EFRENILO FAJARDO RESTUA
Police Inspector
Deputy Chief of Police
b. Signature – it contains the name of the officer, usually his first name,
middle initial and last name, signed in black or blue-black ink, never
blue or any other color; the name being typed, stamped or printed, all
in capital letters, identical with the written name, the officer’s rank or
service and title designation.
if the concerned chief or head of office personally signed the
memorandum, his title or designation may not be included anymore.
c. Enclosures - are supplementary documents which are sent with the
communication to provide additional information. when the letter has
one or more enclosures, this fact is entered on the left side of the page
in the following manner:
d. Copy Furnished to other Offices – a notation concerning copy
furnished should be typed immediately under, and separated by at
least one line from the listing of enclosure, if any.
Example: Copy Furnished: RD, PRO’s D, NSU’s