On eNotes, we cannot actually do writing assignments for you. What I can do is to try to help you understand how to fix this memo to make it more effective. To make it more effective, we need to follow the hints provided in the question itself.
First, we need to fix the subject line, which is excessively vague. The subject line should tell the recipient the main point of the memo. “Reimbursements” is too vague because it leaves us asking “what about reimbursements.” To fix this, we need to think about the main point of the memo. The main point is that proper documentation is needed for reimbursements. So you might have a subject line that reads “Proper Documentation for Reimbursements.”
The next thing to do is to make the main point more obvious in the memo. One way to do this is to simply start out by stating why recipients need to pay attention to this memo. For example, you might write “Please realize that the Accounting Department cannot reimburse you for expenses unless you provide proper documentation.” If you start like this, recipients will know what the memo is about and will know that they need to keep reading.
You could then say what sorts of documentation are needed. You could tell them that they need to submit a receipt for every item for which they wish to be reimbursed. You could tell them that they can use the form mentioned in the memo.
Your next paragraph could be about the receipts or lists that you are returning to them. You could say that you are enclosing improper documentation. You could say “There are two kinds of improper documentation: receipts that do not match the requests for reimbursement and lists of items purchased that do not have receipts.” By saying this, you let them know what is wrong, but in a less wordy way.
Finally, you should end by encouraging people to contact you if they have questions. By doing these things, you can improve on the memo provided in the question.