EXHIBIT 1 A letter dated July 26, 2013, authored by Terrence O’Sullivan (a civil litigation lawyer) addressed to Mr. Gary Timm and Alan Steward of Deloitte.ew LAX tn SULLIVAN segaumuueraareur scoTT Tesch etn LISUS daly26,2013 Vin Comer Mr, Alen Stewart Gary Timm Deloitte 33 Yongo Stet, Suite 210 ‘Toronto, ON MSE 104 Gentlemen: ‘Senator Pamela Wall ook Calendar During our meeting yesterday, you rise tho issuo of how and why the Outlook calendars in Senntor Wallin’s office come to bo changed. Whilo we provided you with an cxplonation at that time, we have taken you up on your hvtation to send n written response When the investigation of Senator Wellin’s expenses first began, she was asked to ‘and did supply certain information which included information from her Outlook calendar, The information supplied contained not only Seate related business but eter maiters ag well in the interests of giving Deloitte and the Senate Committe « ful picture of the extent of Senator Wallin’ elvis, Following the delivery of fst preliminary report to the Senate Subcommittee, 4 copy of which we have as we showed to you yesterday, the Senator was visited by David ‘Thuehik, then Chair of tho Commits, Seusior Tkachuk, on a contdentia basis gave Senator ‘Wallin, the preliminary roport which described the concoms that had been expressed by Deloitte ‘ogading the mri supplied so fur (the 17 tems). He expressed his view that ho would havo allowed al the claims (with the possible cxeeption of 1 or 2) but that he had been “voted down’ ‘by Senator Stewar-Olzen and the Liboral member of tho committe, He also opined that one of the reasons the process was taking so long was that Senator Wallin vas supplying too much formation and since the investigation was concerted only about the appropriateness of the expenses elaimed fiom the Sonate by Senator Wallin that further submissions should be restricted to that information which was tied to specific travel claims. 1 asa that tne that Sonator Wallin was advise shat the investigation would not bo ending with its orignal mandate ‘but that Deoiite's mandate had been expanded, Seasior Wallin wos then eaked for farther {information and toking, what seemed to be perfectly logis! advice fom Senator Teck to heart, the decision was made to ereate spreadsheet calendars for Defoite which contained at2 wach information on Senate related activities os possible but which didnot centan information ‘regarding events untlated fo the Senate including personel mers, ‘You also need to know that once we were provided with the document of the 17 “questonsble" toms tht we wero understandably ggided hy the nature of what we were tl and lnersod from that docuntent fo be the queries and comments of Delitto and also what we Were told by Senator Tkachuk were comments by other Commition members a to what was seceplable, For that reason, the Senslor and her staf changed tho ticle approsch fo tho preparation of the documents which eccounts for the “uptick” and changes to the Outlook ‘calendar which was (ated by the Senator as a working document for the preparation of the sprees and culendars that were sen o you ‘The decision to exclude this type of information was based not only on Senstor ‘Tkachuk’ advice but also out of a dese by Sonator Wallin to protect the legitimate expectations of privy of those with whom sho dealt ina non-senato eapacity, Even fo that point in time there had been considerable leaks of information supplied by Senator Wallin to the Committee or the Finance Department for use by itor by Deloitte und sho ae well as the boards and the ily were being housed by the media asa result. That concem his been bore ou by the continuation of those. leaks.” Virtually nothing. has happened on this fle involving communications from Sennlor Wallin or Delite to the Commies hcl bas not in some form ‘or another four! ity way into the media, Por another purpese, wo iid prepared a schedule of| ‘somo of the leaks (there ate more ~ this is for domonsteaion purposes only) which ineles, amazingly enough the fct that certain nows organizations Inching Post Meals hada copy of a letter which your fin sent o the Committe from your office (seo item 14 inthe Schedle) ond ‘we include a copy ofthat Schedulo with tis letter. AL the tie that your mandate was expanded, the Senator understod that she was under a very aggressive tncline to got the material fo you. For tha reason, she and Renee Montpelier, her Executive Atsistnt, worked sround the clack to ereato the aeadshcets which you now have, In so doing, recourse was had to anything that might supply aditional information cegarding Sonate evens. These included emals, notes and entries in her day diners and phone call to associates for te period of time in question, tn more reeent years, Were was more reliable information available, In earigr yenrs, whee It was not the practice in the ‘Senators office to creato ovent files wire everything about a pationlar event was kept ia & single place, the lask of reconstrction was more difficult. When eonsulng (hese other sources, it wns diseovered that on occasion thers Were events which appested fn the Outlook calendar ‘which the Senator hnd not attended and thoy were dete, 1t aso eppoared tae there events that she attended that wero not in the Outlook calendar und so they were eld, ‘This sh aditon the deletions forthe reasons which we havo cetler deserbed. ‘Where thore wore Senate and non-Senete related business In a Toction an the sme dey (ey, 1 hoor! meoting and a Sento related speech), tho Senator on some occasions chmged to those trips tothe Senete and on other occasions to tho thied party. 1 i important to note, however, that in no case was the Sensor seeking personal gin, As you Know, fr hoard meotings for Gluskin Sheff, Povter Aitlies end s0 on ber travel expenses were reimbursed by ‘hose entities when claimed fiom then, Certain mistakes were made in the processing of those claims and some of them were inadvertently charged to the Senate but this was nol of any Financia! avantage fo the Senalor who woul have hed those expenses paid by hase companies‘upon raquest. There wne a similar practice avaible forthe University of Guelph when she was wolved with that organization. Senator Wallin ied to maitain & balance between what she charged tothe individual organizations and wht sho charged tothe Senate based on ber sense of ‘what was appropriate ina given situation but in no ease wa sho secking reimbursemist fom the Senate for expenses which she otherwise iad to pay pecsonally unless a mistake was nade, Jn putting all of this together in a hurry, snstskes wero made and those are admitted, There are expenses which wero elaimed from the Senate which should not have been ‘and where those have been identified monoy has already boon paid Baek, ie, epproximately $38,000, Virtually all ofthis money fll into the categories deserbed above, As wo sald we would, we enclose six volumes of day thnere covering the period of time from 2009 through 2012, which ove had eourered from Wedenn, ‘These are Seaaloc Wallin’s personal day timers and indiato not only the intense level of her activities but the fix that she fad multiple ppointments and ovents scheduled forthe same day not all of which she could have or did Keep. Some of them while they may look like appointments are reminder notes only. While there were certin references to “fundlsing events in the Outlook calender, those ‘notations do not appear inher day timer and because they were ouside the election period and ‘nyolved speoking on Senate related maiters at politcal gatherings (even if there was & collateral purpose of easing funds for a candidato or would-bo caniele) this wos a generally accepted practice, The January 29, 2011, event involving Gany Belkritz is ab example of that as 3 the May 27" event tor Dev Oula and the September 16, 2010, “Ontarlo Riding” oven, AL the Bev Odi even, she spoke on, inter aa the Afgan fle and of Ms Oda rolo and accomplishments 2 the Minister responsible for CIDA Afghanistan With respect to the ICD dinner, you will note in Senator Wallin’s day tier that hero is a diner on June 4, 2009, which has the nolation “speaking Thy Senator acknowledged (when you brought il tober atention) tht she soko atthe 200R dinner end not at the 2009 dinner but believes he may have attended the 2009 dinnor late in the evening on which it was held but not ass sperker, We aro trying to contact Ms Bey Topping to cont inn this but hhave thus far been unable to reach her. The day timer entry is whet Wiggers the original inclusions Otter exumptcs abound. On June 8, 2009, the BMO meeting was dotted because sine believes she attended by phone. ‘The Juno 10, 2008, reference to “Shelley Ambrose” is in fect a dinner tat was held in honour of Roz Ivy, a noted Business person and philenibropst. The ‘August 19, 2009, notation involving “iat” Is Inta Erwin, who was tho Head of Dreckout alucation Network regarding the reestablishment of the COTC (ailitary)teeining program Which has now beea re-established in pat because of the Senator’ involventent. Sinilay, on ‘September 15-16, 2009, thera is reference tothe Chancellor's Dinner in ‘Toronto, ‘To that date ‘was ded a separate meeting with the Honourable David Peterson fo diseuss mates of interest to te Senate, On September 11, 2009, tho TIFF event was deleted boomse she di not ale A similar entry was deleted on September 12, 2009, for tho sane renson and on Oetoher 6, 2009, ‘the Guelph bor dinner was removed hocnuse she did not attend that either "could go on sod on but in the interes of geting this material to you es quickly 8 Loan I have not done so. IF there are questions that you wish us to answer about any specifi‘ubtitions or deletions to the Outlook calendar we would be please! to unswer thase specific ‘questions at your conveniense, {hope you find the forgoing of assistance and we look forwact to continuing our distogue with you on theso potas. “Terenco O'Sullivan