A memo of transmittal accompanies a report, is much less formal in style than the document it accompanies and describes the context of the report's creation, purpose and review. A report's unexpected findings or uncommon features may also be pointed out, as noted on Washington State University's website. The sender of a memo of transmittal typically informs the report's recipient of the expected use of the information being provided, makes note of any limitations, and offers to provide additional details upon request or to respond to questions.
When coming from an outside organization, the term "letter of transmittal" is used instead. Whether coming from an internal or external source, the proper formatting conventions for a memo or letter should be followed, as stated on the University of Oklahoma's website.
Unlike the accompanying report, the personal pronoun "I" is used in a memo or letter of transmittal and the tone remains cordial. Goodwill is expressed and the recipient is typically thanked for their participation.