Use the you-attitude to create a reader-friendly tone inthis memo. Also remove any emotionally charged words, phrases, orsentences.

To:                  Gary Gardner, Manager, Personnel Department

From:              Donald Smith, Manager, Payroll Processing Department

Subject:          INCORRECT PAYROLL CHECKS

Date:              July 10, 2020

I have been painstakingly reviewing the payroll "errors" in thecomputer files.

I insist, contrary to what you insinuated in the company meetinglast Friday (July 3), the majority of these "errors" were made byYOUR clerks. I do not feel that my people should receive any blamefor this. They are merely correctly copying incorrect time ticketsthat your people are submitting to us. Were you aware of that? Iwas. Am I supposed to have to check every payroll entry so ouremployees receive the correct amount on their checks? Am I expectedto do all the work in this company?

I listened while you discussed requiring my computer operatorsto perform the very time-consuming task of comparing their computerentries against the time sheets that YOUR clerks are miscopying.That is ridiculous. I was outraged. But at that time I did not saya word because I wanted to research the data myself.

My people do not have time to correct the errors that are madeby your people, and I adamantly refuse to hire new help for suchwork.

I demand that you tell your clerks to do a better job ofreviewing their work before they send it to my computer-entrypeople. I have analyzed this problem, and I have decided that youdo not know how to communicate with people very well. That's thereal problem--at your department.