Sentence:  Petitioner first contends that the Department denied him procedural due process by not giving him timely opportunity , before its final recommendation to the appeal board , to answer the <WSD>statement</WSD> of the local board as to his claim of devoting 100 hours to actual preaching . 
Meaning of the word marked with <WSD> tags:  a message that is stated or declared; a communication (oral or written) setting forth particulars or facts etc