A memorandum usually consists of two parts, called a heading and a body. The heading segment is obviously the first one. The heading usually answers such questions as who is the author of this memo, what is the topic, and who received the text. Here’s an example of a heading pattern:
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
As you see, it isn’t difficult at all.
The body of a memorandum usually includes a comprehensive but brief description of problems, possible solutions, and recommendations. You can add more information to highlight what issues you are worried about. Try to be as specific as possible and always think of the purpose of your memo.
Writing style
Memos should be written in a formal style, therefore, using emotional language is strictly prohibited. You shouldn’t add slang words to your memo too. If you have several problems to cover, organize your memo carefully. For example, use bullet points. This will keep your text easy to navigate.
Use a clear and direct approach while writing a memo. The shorter your memorandum is, the quicker people read it. Last but not least, check your memo for logical and grammar errors. Read it once or two to be sure you have written everything you wanted to.
Good communication is important in the modern world and effective professional communication is impossible without memos. Therefore, even if you think that memos are a bit old-school, it is always a great idea to know at least basic rules of their formatting. A well-written memo never hurt anyone.
Based on: https://wr1ter.com/memo-examples