This document provides guidelines for writing memorandums within a police service. It discusses the purpose and tone of memorandums, including impersonal tone from superiors to subordinates and more formal tone from subordinates to superiors. Key parts of a memorandum are outlined, including the heading with address, subject, date; body with paragraphs and references; and complimentary ending with signature and lists of enclosures and copies. Proper formatting of memorandums, such as font, spacing, indentation and page numbering, is also described.