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  • 8/4/2019 NASA Response

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    to Attn of:

    National Aeronautics and Space AdministrationHeadquartersWashington, DC 20546-0001

    OLIAl2011- 00370:KHS:eel

    The Honorable Darrell E. IssaChainnanCommittee on Oversightand Government RefonnU.S. House ofRepresentativesWashington, DC 20515

    Dear Mr. Chainnan:

    April 7, 2011

    This is in response to your letter ofMarch 8, 2011, to Elizabeth Robinson, the NASAChief Financial Officer, signed jointly by Representatives Platts, Jordan and Lankford,requesting infonnation related to the systems and reporting practices ofNASA. Enclosedis a spreadsheet that contains NASA's responses to each of your questions.During the past decade, NASA has strategically modernized its integrated financialmanagement system in order to provide a re-engineered financial management systeminfrastructure using industry "best practices" that deploys enabling technology to providemanagement'infonnation on a real time basis. NASA has also integrated the corefinancial system with procurement, human capital, travel, and asset management, forimproved reporting and analysis. The core financial system accounting platform includethe Standard General Ledger, Accounts Receivable, Accounts Payable, Purchasing, CostManagement, Facilities Maintenance and Asset Accounting; and the NASA EnterpriseApplications Competency Center (NEACC) provides centralized operations.NASA's core financial system supports its budget fonnulation, execution, and fundscontrol, consistent with the requirements ofOMB Circular A-II, Preparation,Submission, and Execution of the budget. In addition, NASA consistently providestimely and reliable budget and other financial reports for management throughout theagency, using infonnation generated from its financial system, on which Agencyexecutives and operating managers rely for decision making.NASA's core financial system is supported by ancillary feeder systems with commondata elements that adhere to government-wide standards for reporting. A comprehensiveset of internal controls are in place to maintain integrity and reliability of the infonnationgenerated by the system. NASA's independent audit of the FY 2010 financial statementshas found no material weaknesses or misstatements.

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    NASA's internal control compliance framework, the Comprehensive ComplianceStrategy (CCS), serves as the basis for ensuring effective agency-wide financialmanagement, financial reporting, and financial control. It encompasses guidingprinciples for executing effective financial management functions and activities withinternal control and compliance solutions inherently embedded in the process.Monitoring and oversight of the effectiveness of the CCS is conducted through theContinuous Monitoring Program (CMP) as well as through ongoing EvaluationMonitoring and Testing (EMT) periodic compliance reviews.The EMT reviews provide another level ofmanagement assurance regarding compliancewith CCS, while at the same time serving as a review program used to periodicallymeasure the effectiveness ofCMP and validate the operating effectiveness of internalcontrols over financial reporting.

    2

    In FY 2010, NASA's comprehensive set of internal controls safeguarded its assets fromloss, misappropriation, or destruction. Internal control activities are monitored monthlyfor operating effectiveness, and any identified deficiencies are corrected in a timelymanner and existing controls are strengthened as necessary. As a result, there are noknown instances of asset loss, misappropriation, or destruction attributable to thefinancial system. NASA's integrated financial management system is in substantialcompliance with Federal Financial Management Information Act (FFMIA) requirements.Sincerely,

    . Seth StatlerAssociate Administratorfor Legislative and Intergovernmental AffairsEnclosurecc: The Honorable Elijah Cummings

    Ranking MemberCommittee on Oversight and Government Reform

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    System Name

    SAP-EnterpriseResources Planning(ERP) Suite

    TreasuryAutomated Clearinghouse. ACH)Health and HumanServices (HHS)lPaymentManagement System(PMS)Web Based TimeAttendance andDistribution SystemI WebTads)Agency LaborDistribution SystemrATn, , )

    m::::In0-VIc......(J)

    Question 1

    Identify and briefly describeeach of your bureau's businessand accounting systems.(For the purpose of this datacall, "business and accountingsystems" is interpreted to mean"financial managementsystems," as defined in OMBCircular A-I27.)

    NASA has implemented thefollowing modules: FundsManagement (FM); FinancialAccounting (FI); Sales &Distribution; InvestmentManagement; MaterialsManagement, Controlling (Cost);Project Systems; and Real Estate.

    Pay info of vendor/travelpaymentsInterface to retrieve confirmationfiles from GOALSAdministers Letter of Credit(LOC)

    Time and Attendance system

    Labor distribution system

    Question 2 Question 3For each system identified in responseto Question 1:

    Explain how the business State whether information At whatand accounting systems found in that system is intervalsidentified in response to regularly or periodically do theseQuestion 1 interact with one submitted to any of he submissionanother. Government-wide stoFMSaccounting systems occur?maintained by FMS (e.g.,GFRS, FACTS I, FACTS

    II, IFCS, IRAS, etc.).Explain how thesesubmissions to FMSsystems occur (describeboth manual andautomated processes).

    As transactions are recorded Yes. Trial Balance (T/B) Monthly/in different modules, info from FI consolidated quarterly/accounting records are and submitted to DOT and annuallyupdated in FM & FI modules gov't-wide accountingof SAP systems. Manual submission

    include IFCS, GFRS, PARand TROR. Autom atedsubmission includes IPAC,SF 224, FACTS I & IT and,IRAS

    References non-agency No N/AsystemsN/A No N/AReferences non-agency No N/Asystems

    Data recorded in ALDS No N/A

    Data recorded in SAP ERP No N/AFMlFI modules

    Question 4 Question 5 Question 6For each system identified in For each system identified in response to Question 1, In addition to your bureau's submissionsresponse to Question 1: describe recent, current, and planned migration or to FMS's Government-wide accountingmodernization projects. systems and to OMB's MAX system (as

    rlp, . ih"rl i. your rponono"o to OuestionsState whether At what Recent Current Planned Is any of If o, how is In whatinformation found intervals do this same this format is thisin that system is these informatio information informationregularly or submissions n published publishedperiodically to MAX published online? online?submitted to occur? online forOMB'sMAX publicsystem. viewing?Explain how thesesubmissions toMAX occur(describe bothmanual andautomatedprocesses).Yes. TIB info from Quarterly/ The SAP Enterprise The SAP ERP is The SAP ERP is Yes Agency's PAR PDFSAP-FI is annually Resource Planning in a "steady in a "steady and budget infoconsolidated & (ERP) isina state" of state" of is found onreported periodically "steady state" of operation. operation. agency's

    operation. website. TheFederalFinancialManagementSystemsStrategy may befound on page252. .

    No N/A None None None No N/A N/A .No N/A None None None No N/A N/ANo N/A None None None No N/A N/A

    No N/A None None None No N/A N/A

    No N/A None None None No N/A N/A

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    Question 7 Question 8 Question 9 Question 10 Question 11 Question 12For each system identified in response to In addition to your bureau'sFor each system identified in respouse to Qu For each system identified in response to Questio Question 7, describe recent, current, and submissions to Government-wideplanned migration or modernization projects. grants management and reporting!sv.

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    Question 13 Question 14 Question 15 Question 16 Question 17For each system identified in response to Question For each system identified in response to Question In addition to your bureau's submissions to Government-wide contract I3, describe recent, current, and planned migration management and reporting systems (as described in your responses toor modernization projects. Question 15): iState whether information

    For each system found in that system isidentified in response regularly or periodicallysubmitted to any ofthe Is any ofto Question 13, Government-wide contract this same In whatIdentify and briefly explain how that management and reporting At what intervals do informatio format isSystem Name describe each system that system interacts with systems (e.g., FPDS, FPDS- these submissions Recent Current Planned n published If o, how is this information published online? thisyour bureau uses to your bureau's NG, FAPllS, etc.). occur? online for informatiomanage contracts. business or public n publishedaccounting systems Explain how these viewing? online?identified in response submissions occur (describeto Question 1. both manual and

    automated processes).PRISM Develops solicitations and Interfaces with Agency Submission of NASA data to NASA's reporting of DuringFY Currently in the No firm scheduled Yes NASA Procurement Data View (NPDV) is an on-line, ?ward/grant documents for Financial System SAP. FPDS-NG is accomplished its contracts data to 2010 NASA process of plan for the next web-based query with access to NASA's summary-FPDS-NG reporting. All Commitment info via a through an interface from FPDS-NG is consistent upgraded evaluating and PRISM version level procurement data. Includes a geographic (map)NASA procurement offices purchase requisition is PRISM with some data with guidance in FAR PRISM from implementing upgrade, but a full and ad-hoc query capabilities. Ena bles users to viewuse PRISM. All NASA interfaced from SAP to elements such as TAS 4.6, Contract Ver6.2 to PRISM capability procurement process actions at the Congressional District Level. NPDVprocurement offices use PRISM. Obligation manually entered directly in Reporting and NFS 6.5. to derive and version upgrade of was modified for recovery-spe cific reporting. Link toPRISM info via an award/grant FPDS-NG 1804.6, Contract interface the TAS PRISM will be NPDV:

    is interfaced from Reporting for award to FPDS-NG release by software http://prod.nais.nasa.gov/cgipbinlnpdv/npdv.cig. InPRISM to SAP data reporting vendor in FY 2012- addition to submitting pre- and post-awards notices to2013 timeframe FBO, EPS simultaneously posts these notices andpending supporting documentation to the NASA BusinessOpportunities Portal for public accessEnhanced Internal reporting and Financial data related EPDW is an internal reporting N/A None Currently None Yes NASA Procurement Data View (NPDV) is an on-line, ?Procurement Data workflow system that to grants and awards is and workflow tool with no upgrading to web-based query with access to NASA's summary-System (EPDW) combines data from SAP, extracted from NASA external interfaces EPDWto level procurement data. Includes a geographic (map)PRISM and FPDS-NG for financial systems SAP incorporate a more and ad-hoc query capabilities. Ena bles users to viewmanagement of grants and to populate data efficient method to actions at the Congressional District LeveL NPD Vaward actions and resources. elements in EPDW technically extract was modified for recovery-specific reporting. Link toAll NASA procurement data from PRISM NPDV:offices use EPDW as http://prod.nais.nasa.gov/cgipbinlnpdv/npdv.cig. Ininternal reporting and addition to submitting pre- and post-awards notices toworkflow tooL All NASA FBO, EPS simultaneously posts these notices andprocurement office use supporting documentation to the NASA BusinessEPDW as their internal Opportunities Portal for public access

    reporting and workflow toolElectronic Posting Data entry system used by N/A EPS is used to submit pre- Submission to FBO is None None Plans to modernize Yes NASA Procurement Data View (NPDV) is an on-line, ?System (EPS) NASA buyers to interface and post-award notices to via automated emall the interface to FBO web-based query with access to NASA's summary-with FBO and Grants.gov FBO using pseudo-XML by transitioning to level procurement data. Includes a geographic (map)and post pre- and post- web services in FY and ad-hoc query capabilities. Enables users to viewaward announcements to the 11 pending funding actions at the Congressional District LeveL NPDVpublic. All NASA was modified for recovery-spec ific reporting. Link toprocurement offices use NPDV:EPS. AllNASA http://prod.nais.nasa.gov/cgipbinlnpdv/npdv.cig. Inprocurement office use EPS addition to submitting pre- and post-awards notices to

    FBO, EPS simultaneously posts these notices andsupporting documentation to the NASA BusinessOpportunities Portal for public access

    w

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    Question 18 Question19 Question 20 Question 21 Question 22 Question 23your bureau's efforts to comply with OM:B's If your bureau Describe the data quality controls and State whether all of your State whether your bureau Identify the individual(s) who

    on the Open Government Directive--Federal interacts directly with procedures that your bureau has bureau's current grants, incurs any reporting serve(s) as Senior Accountable6, 2010. USASpending.gov, in implemented for information that is contracts, and loans are burdens or costs as a result Official(s) ("SAO") over federaladdition to submitting submitted to USASpending.gov, accuratel y reflected on of ts obligations under the spending data quality for yourinformation to the including information submitted USASpending.gov. If Federal Financial Assistance agency, as defmed by OM:B.systems that feed directly and information submitted to not, estimate the Transparency Act (FFATA)USASpending.gov, one of the systems that feeds percentage of current that it does not incur as adescribe the nature, USAPending.gov grants, contracts, and result of other reportingfrequency, and loans that are not obligations.purposes of that accurately reflected,interactionwith using both the numberUSASpending.gov. of ransactions and

    dollar figures.instructions to the field, Procurement Information NASA submits the In accordance with instruction at NFS Yes. NASA's Thanks to the eliminationof The Honorable Dr. Elizabeth

    23,2010 for contracts; and Grant FAADSPLUS data file 1804-604, NASA Procurement Offices submissions to DSVT F AADS, the addition of a TAS Robinsondirectly to the maintain a Data Quality Plan approved by always meet the error field in FPDS-NG, andinstructions provided guidance on implementin g the USASpending.gov Data the Agency. In tum, the Agency has an threshold. When metrics USASpend ing's ability to pull

    Transparency Act (FFATA) (PL Submission and overall Data Quality Plan as part of were posted to Contracts data directly fromas amended by section 62(a) ofPL 110-252. The Validation Tool implementation of he Open Government USASpending.gov, FPDS-NG, the burdens for

    new requirements to report subcontract awards (DSVT). NA SA Directive. Semi-annual data verification NASA always had a high reporting were significantlyexecutive compensation. The instructions required the inclusionof submits data on the 5 th and validation is performed in accordance rate of accuracy and has lessened. The burden thatof a new and 20th of each month. with guidance from OMB. In addition, never failed to submit data rem ains is the FAADSPLUSas specified. NASA's writing The purpose of his the NASA HQ Office of Procurement each month. file that must be submitted

    submission is to fulfill performs monthly data quality 'spot directly to USASpending.gov.the requirements of checks' by utilizing the ad hoc capabilitye Federal Subcontract Reporting System (FSRS). For contracts FFATA. in FPDS-NG. In addition, a Data QualityPlan which also covers Assistance awards

    stored in FPDS-NG is being preparedor more, by the end of he month following the month of (note: the Assistance data is not

    at FSRS, in accordance with the following phase-in schedule: 1 currently pulled into USASpending.gov).30,2010, any newly awarded subcontracts if he prime It will be modeled after Center Data

    is $20m or more; 2) from October 1, 2010, to February 28, Quality Plans and include considerationif he prime contract is $550,000 of Best Practices. It wiII be in place11, any newly awarded before the end ofFYIl. The

    if he prime contract equals or exceeds FAADSPLUS required fields that mustThe OMB guidance included specific gross income tests for be derived are further reviewed for

    to determine if hey were exempt from accuracy after each submission. TheseFor assistance awards, the guidance was applicable for all fields along with any error messagesreceived from DSVT are submitted for

    - NASA is the only federalagency that puts Assistancedata into FPDS-NG. Webelieve that this should be themodel for the federalgovernment to use.FAADSPLUS fields wouldthen be mapped to what FPDSNG can accommodate so thatUSASpending.gov could pullA ~ d l O : . h m r . p ~ u T ~ r t f c : { b t ~ - Also, in order for NASA totake full advantage of federal-wide systems' improvements,costs will be required tomodernize and enhanceAgency systems.

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    DARRELL E. ISSA, CALIFORNIACHAIRMAN

    DAN BURTON, INDIANAJOHN l. MICA, FLORIDATODD RUSSELL PLATTS, PI:NNSYlVANIAMICHAEL R, TURNt:FI, OHIOPATRICK McHENRY, NORTH CAROLINAJIM JOROAN, OHIOJASON CHAFFETZ, UTAHCONNIE MACK. FLORIDATIM WALBERG, MICHIGANJAMES LANKFORD, OKLAHOMAJUSTlN AMASH, MICHIGANANN MARIE BUERKLE, NEW YORKPAUL A. GOSAI1, 0.0.5 . ARIZONARAUL R, LABRAOOR, IDAHOPATRICK MEEHAN. PENNSYLVANIAscarT DEsJARLAIS, M.D., TENNESSEEJOE WALSH. ILLINOISTREY GOWDY, SOUTH CAROLINADENNIS A. ROSS, FLORIDAFRANK C. GUINTA. NEW HAMPSHIREBLAKE FARENTHOLD, TEXASMIKE KELLY, PENNSYLVANIALAWRENCE J. BRADY

    STAfF DIRECTOR

    ONE HUNDRED TWELFTH CONGRESS(lCOltgrei% of tbe Wnittb ~ t a t e 5

    T l ? o u ~ e of ll\epre%entattbciiCOMMITTEE ON OVERSIGHT AND GOVERNMENT REFORM

    2157 RAYBURN HOUSE OFFICE BUILDINGWASHINGTON, DC 20515-6143

    MiwOAITV (202) 225-{)074F A C S l M I L ~ (202) 225-3974MINQRITY (202) 225-5051hUptllovsrsighl.house.gov

    March 8,2011Ms. Elizabeth RobinsonChiefFinancial OfficerNASA Headquarters300 E Street, SW Room 8L11Washington, DC 20546Dear Ms. Robinson:

    ELIJAH E. CUMMINGS. MARYLANDRANKING MINORITY MEMBEREDDLPHUS TOWNS, NEW YORKCAROLYN e, MALONEY, NEW YORKELEANOR HOLMES NORTON,DISTRICT OF COLUM BIADENNIS J. KUCJNICH, OHIOJOHN F, TIERNEY, MASSACHUSETTSWM . LACY CLAY, MISSOURISTEPHEN F. LYNCH, MASSACHUSETTSJIM COOPER, TENNESSEEGERALD E. CONNOLLY, VIRGINIAMIKE QUIGLEY, ILLINOISDANNY K. DAVIS, ILLlNOlSBRUCE l. BRALEY, IOWAPETER WELCH, VERMONTJOHN A. YARMLrrH. KENTUCKYCHRISTOPHER S, MURPHY, C O N ~ j E C T I C U T JACKIE SPEIER, CALIFORNIA

    The Committee on Oversight and Government Reform is conducting oversight of 'federal agencies' financial management. We are writing to request information relatingto the electronic systems in use at your agency to support business and accountingfunctions; grants and loans managelnent; contracts management; and reporting togovernment-wide systems such as USASpending.gov and Recovery.gov.The Committee on Oversight and Govermnent Reform ("Committee") is theprincipal oversight committee in the House of Representatives and has broad oversightjurisdiction as set forth in House Rule X. To enable the Committee to perform oversight

    of the federal government's attempts to modernize its financial management systems,please provide the following i n f o r m a t i o n ~ records, and explanations to the Committeestaf f no later than the close of business on March 22, 2011:

    1. Identify and briefly describe each of your agency's business and accountingsystems. If separate divisions, bureaus, or offices of your agency use separate systems,identify which divisions, bureaus, or offices use each system.2. Explain how the business and accounting systems identified in response to

    Request No.1 interact with one another.3. For each system identified in response to Request No.1, state whether

    information found in that system is regularly or periodically submitted to any of thegovernment-wide accounting systems maintained by the DepartInent of the Treasury,e.g., GFRS, FACTS I, FACTS II, IFCS, etc" and explain how and at what intervals thosesubmissions occur, including descriptions of both lTIanual and automated processes.

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    4. For each system identified in response to Request No. state whetherinformation foood in that .systeln is regularly or periodically submitted to the Office ofManagement and Budget's ("OMB") MAX Information System, and explain how and atwhat intervals those submissions occur, including descriptions of both automated andmanual processes.5. For each system identified in response to Request No.1, describe recent,current, and planned migration or modernization proj ects.6. In addition to your agency's submissions to government-wide accounting

    systelTIS maintained by the Department of the Treasury and OMB, as described inresponse to Requests Nos. 3 and 4, does your agency publish any of the same informationonline for public viewing? If so, describe how and in what format that information ispublished.7. Identify and briefly describe each system that your agency uses to managegrants, direct loans, andlor loan guarantees. I f separate divisions, bUreaus, or offices of

    your agency use separate systems, identify which divisions, bureaus, or offices use eachsystem.8. For each system identified in response to Request No.7, explain how itinteracts with any business or accounting system identified in response to Request No.1.9. For each systelTI identified in response to Request No.7, state whetherinformation found in that system is regularly or periodically submitted to the Catalogue

    of Federal Domestic Assistance (CFDA), and describe how and at what intervals thosesubmissions occur, including descriptions of both automated and manual processes.10. For each system identified in response to Request No. 7, state whetherinformation found in that system is regularly or periodically submitted to any of thegovernment-wide grants management and reporting systems, e.g., FAADS, FAADSPLUS, etc., and describe how and at what intervals those submissions occur, includingdescriptions of both automated and manual processes.11. For each system identified in response to Request No.7, describe recent,current, and planned migration or modernization projects.12. In addition to your agency's submissions to govermnent-wide grantsmanagelnent and reporting s y s t e m s ~ described in response to Requests Nos. 9 and 10,does your agency publish any of the same information online for public viewing? If so,describe how and in what fonnat that information is published.13. Identify and briefly describe each system that your agency uses to Inanagecontracts. If separate divisions, bureaus> or offices ofyour agency use separate systems,identify which divisions, bureaus, or offices use each system.

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    14. For each system identified in response to Request No. 13, explain how itinteracts with any business or accounting system identified in response to Request No.1.15. For each system identified in response to Request No. 13, state whetherinformation found in that system is regularly or periodically submitted to any of thegovernment-wide contract management and reporting systems, e.g., FPDS, FPDS-NG,FAPIIS} etc., and describe how and at what intervals those submissions occur, includingdescriptions of both automated and manual processes.16. For each system identified in response to Request No. 13, describe recent,current, and planned migration or modernization proj ects.17. In addition to your agency's submissions to government-wide contractInanagement and reporting systems, described in response to Request No. 15, does youragency publish any of the same information online for public viewing? If so, describehow and in what format that information is published.18. Briefly describe your agency's efforts to comply with OMB's memorandUll1on the Open Govenunent Directive - Federal Spending Transparency, dated April 6,2010. In particulru" describe whether and how your agency has begun to collect andrepott sub-award data, as required by the memorandum; and describe how your agency'sreports on OMB's data quality metrics, as required by the n1emorandum, are generated,19. I f your agency interacts directly with USASpending.gov, in addition toSUbmitting information to the systems that feed USASpending.gov, describe the natUle,

    frequency, and purposes of that interaction.20. Describe the data quality controls and procedures that your agency has

    implemented for information that is subnlitted to USASpending.gov, includinginformation submitted directly and information submitted to one of the systems that feedsDSASpending.gov.21. State whether all of your agency's current grants, contracts, and loans areaccurately reflected on USASpending.gov, and, if not, estimate the percentage of currentgrants, contracts, and loans that are not accurately reflected, using both the number oftransactions and dollar figures.22. State whether your agency incurs any reporting burdens or costs as' a result ofits obligations under the Federal Financial Assistance Transparency Act ("FFAT A") thatit does not incur as a result of other reporting obligations, and estitnate those burdens and

    costs in worker-hours and dollars.23. Identify the individual(s) who serve(s) as Senior Accountable Official(s)("SAO") over federal spending data quality for your a g e n c y ~ as defined by OMB.

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    Definition of Terms

    1. The tenn "record" Ineans any written, recorded, or graphic Inatter of any naturewhatsoever, regardless of how recorded, and whether original or copy, including,but not limited to, the following: Inelnoranda, reports, expense reports, books,Inanuals, instructions, financial reports, working papers, records notes, letters,notices, continnations, telegrams, receipts, appraisals, p81nphlets, l11agazines,newspapers, prospectuses, interoffice and intra office c 0 1 l l i n u n i c a t i o n s ~ electronicmail (e-lnail), contracts, cables, notations of any type of conversation, telephonecall, Ineeting or other cOlll111unication, bulletins, printed matter, cOlllputerprintouts, teletypes, invoices) transcripts) diaries, analyses, retunls, sUlnlnaries,Ininutes, b i l 1 s ~ accounts, estitnates, projections, comparisons, Inessages,correspondence, press releases, circulars, financial statelnellts, reviews, opinions,offers, studies and investigations, questionnaires and surveys, and work sheets(and all drafts, preliminary versions, alterations, modifications, revisions,changes, and all1endments of any of the foregoing, as well as any attacrul1ents orappendices thereto), and graphic or oral records or representations of any kind(including without limitation, photographs, charts, graphs, Inicrofiche, microfilm.,videotape, recordings and motion pictures), and electronic, mechanical, andelectric records or representations of any kind (including, without 1ilnitation,tapes, cassettes, disks, and recordings) and other written, printed, typed, or othergraphic or recorded matter of any kind or nature, however produced orreproduced, and whether preserved in writing, film, tape, disk, videotape orotherwise. A record bearing any notation not a part of the original text is to beconsidered a separate record. A draft or non-identical copy is a separate recordwithin the meaning of this term.

    2. The tenn "COlnmUllication" means each Inalmer or lneans of disclosure orexchange of infonnation, regardless of Ineans utilized, whether oral, electronic, bydocU1nent or otherwise, and whether face-to-face, in a lneeting, by telephone,mail, telexes, discussions, releases, personal delivery, or otherwise.

    3. The terms "referring or relating,1I with respect to any given subject, Ineansanything that constitutes, contains, embodies, reflects, identifies, states, refers to,deals with or is in any lnanner whatsoever pertinent to that subject.