E.D.P.M SBA: Sample of a memorandum
From: The Chief accountant
To: The General Manager
Date: 8th February 2010
Subject: DRAFT ESTIMATED BUDGET 2010
I refer to our telephone conversation on 2 March 2010, on the above subject. Hereunder is the draft estimated budget for the year 2008 for the item listed below as requested.
The estimated cost includes allowances for any future rise in prices but I hasten to add that any saving would revert to the general budget.
I am pleased to mention that the Junior Accountant, Mr Wells, has been extremely helpful with this exercise.
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