Memorandum

 In recent month, there have been several staff of your company who had not been punctual in reporting for work. Your general manager has taken note of the worrying trend and asked you, the Human Resource (HR) executive to nip the problem in the bud. As the Human Resource Executive of Sapura Berhad, you are required to write a memorandum, to be disseminated to all staff notifying them about the importance of being punctual, their working hours, the consequences of being late to work and some recommendations on how they can be punctual.