Mac Harb audit

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Examination of SenatorHarbs Primary andSecondary ResidenceStatus

The Senate of Canada

May 2013


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Deloitte LLP and affiliated entities. Examination of Senator Harbs Primary and Secondary Residence Status i

Table of contents

1. Background................................................................................................................................. 1

1.1. Background .......................................................................................................................... 1

1.2. Retainer ................................................................................................................................ 1

2. Summary of findings ................................................................................................................... 2

2.1. Framework and guidelines related to Senators residency and allowances ............................ 2

2.2. Assessment of Senator Harbs Primary Residence Location.................................................. 2

3. Scope, Limitations in Scope and Restrictions .............................................................................. 4

3.1. Scope ................................................................................................................................... 4

3.2. Limitations in Scope .............................................................................................................. 5

3.3. Restrictions ........................................................................................................................... 5

3.3.1. Procedures Do Not Constitute an Audit of Financial Statements ............................... 5

4. Framework and guidelines related to Senators residency and living allowances .......................... 6

4.1. Constitution of Canada Acts 1867 to 1982............................................................................. 6

4.2. Period of Examination and Relevant Framework of Residency and Allowances .................... 6

4.2.1. Senate Administrative Rules and Other Guidelines on Allowances............................ 6

4.2.2. Eligibility for Allowances ........................................................................................... 8

4.2.3. Allowed Costs (Mileage, Accommodation, Per Diem) ................................................ 9

4.3. Observations and Findings on Framework for Residency and Allowances ........................... 11

5. Assessment of Senator Harbs Primary Residence Location ...................................................... 12

5.1. Declarations and Claims Made by the Senator Harb ........................................................... 12

5.2. Considerations of Primary Residency .................................................................................. 13

5.2.1. Senator Harbs Primary Residence Indicators....................................................... 13

5.2.2. Senator Harbs Travel Patterns ............................................................................... 14

6. Assessment of Senator Harbs Travel Expense Claims ............................................................. 19

6.1. Nature of Cobden/Westmeath-Ottawa claims ...................................................................... 19

6.2. Occurrence of travel............................................................................................................ 19

6.3. Claims subject to interpretation and determination by the Standing Committee of InternalEconomy ............................................................................................................................ 20

Schedule 1 Summary of Senator Harbs Location


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Deloitte LLP

800 - 100 Queen Street

Ottawa ON K1P 5T8

Canada

Tel: 613-751-5378

Fax: 613-563-2244

www.deloitte.ca

May 7, 2013

Senator Elizabeth MarshallChair, Subcommittee on Living Allowances

The Senate of Canada

Parliament BuildingsOttawa ON K1A 0A4

Dear Senator Marshall,

Subject: Review of Senator Harbs Primary and Secondary Residence Status

Attached is our report setting out the findings from our review. Our findings are based on procedurescompleted as described in section 1.2 of this report and are subject to the scope, limitations in scope and

restrictions as set out in section 3 of this report.

Should you have any questions or concerns, please do not hesitate to contact me at 613-751-5378.

Yours very truly,

Gary Timm, CAIFA, CFE

Partner, Financial Advisory

Deloitte LLP

Alan Stewart, CAIFA

Partner, Financial AdvisoryDeloitte LLP

c: Senator Grald ComeauSenator Larry W. Campbell


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Deloitte LLP and affiliated entities. Examination of Senator Harbs Primary and Secondary Residence Status 1

1.Background

1.1. Background

The Senate of Canada recognizes that travel is a necessary component of senators parliamentaryfunctions. Parliamentary functions are typically carried out in Ottawa and senators must travel to andfrom their primary residences in order to attend Senate sittings and committee meetings. Parliamentaryfunctions are also carried out in senators regions and, from time-to-time, senators may be required totravel to other locations, both within Canada and internationally, in the service of the Senate. Senatorswho come to Ottawa to carry out their parliamentary functions and who are more than 100 kilometresfrom their primary residence when in Ottawa are on travel status in the National Capital Region (NCR_and are entitled to be reimbursed for living expenses in the NCR. Senators claim their office and travelexpenses in compliance with the Parliament of Canada Act and internal rules and policies of the Senate.

Following media reports with respect to a Senators claims for a living allowance in the NCR, the Senateappointed a bipartisan subcommittee on November 22, 2012, comprised of three members and chairedby Senator Marshall, to inquire into and report on all matters relating to living allowances in the NCRrelated to a Senator. Furthermore, and also as a result of media reports, the subcommittee agreed onDecember 6, 2012 to expand their inquiry and investigation to include Senator Mac Harbs (SenatorHarb) payments related to living allowances in the NCR.

1.2. Retainer

Deloitte LLP (Deloitte) was retained by the Senate of Canada (Senate) in order to undertake anexamination of Senator Harbs living allowance expense claims, including an assessment of his primaryand secondary residency status.

Specifically, Deloitte has been asked by the Senate subcommittee to complete an independent third partyexamination and assessment of the appropriateness of Senator Harbs travel and living allowanceexpense claims and to report on any funds that may be owing to the Receiver General as a result ofinappropriate claims, if any. More specifically, we have been asked to undertake the following:

Examination of the travel claims and supporting documentation,

For claims related to travel to/from a primary residence, assess and determine whether this occurredor could have occurred,

Assess where the primary residence is located for Senator Harb, and

Categorize the claims as either:

o Appropriate in keeping with Senate practice,

o Subject to reimbursement to the Receiver General, or

o Subject to interpretation and determination by the Standing Committee on Internal Economy,Budgets and Administration (Standing Committee).

The examination period for this engagement is from April 1, 2011 to September 30, 2012. Earlier andsubsequent claims by Senator Harb have not been included in this examination.


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2.Summary of findings

2.1. Framework and guidelines related to Senators residency and allowances

1. Senators, whose primary residence is located more than 100 kilometres from the NCR, areentitled to a reimbursement of travel expenses, and a reimbursement of living expenses, while inthe NCR for Senate business.

2. There is a lack of clarity in the terminology used for the different residences mentioned ordiscussed in the applicable regulations and guidelines. The following terms are used withoutbeing clearly defined: primary residence, secondary residence, NCR residence, provincialresidence. In addition, the term registered residence is not defined.

3. The regulations and guidelines applicable during the period of our examination do not includecriteria for determining primary residence. As such, we are not able to assess the status of theprimary residence declared by Senator Harb against existing regulations and guidelines.

2.2. Assessment of Senator Harbs Primary Residence Location

1. Based on the documentation provided, it appears that Senator Harb spent approximately 62%(340 nights) of his time in Ottawa (for Senate business or other) during the period of ourexamination. Senator Harb spent approximately 21% of the days at his primary residence. Wehave set out a breakdown of our assessment in the table below.

Table 1: Summary of Senator Harbs Location

End of Day Location ofSenator Harb

Number of Days %

Ottawa Senate Business 188 34%

Other locations Senate Business 5 1%

Total Senate Busin ess 193 35%

Ottawa activity undocumented 103 19%

Ottawa day before or after SenateBusiness

49 9%

Declared Primary Residence

(plus 2 identified day trips)118 21%

Other locations activityundocumented

70 13%

Unknown 16 3%

Total 549 100%


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2. We have assessed that the seventy-two (72) claimed trips between Cobden/Westmeath andOttawa by Senator Harb during the period of examination did take place or could have takenplace.

3. We identified two travel periods where a potential issue regarding $625.68 in claimed travelexpenses is to be subject to interpretation and determination by the sub-committee. Theidentified issue relates to consecutive travel claims for travel from Ottawa to Senator Harbs

declared primary residence, but for which there was no documented Senate business whileSenator Harb was in Ottawa. We question the eligibility of expenses related to travel to Ottawawhen no Senate business is documented.


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3.Scope, Limitations in Scope andRestrictions

3.1. Scope

As part of our examination, we performed the following:

1) We examined the documentation compiled by the Senate Internal Audit and Strategic Planning group.This documentation included the following:

a) Declarations of qualification,

b) Declarations of primary and secondary residences,

c) Living expense claims,

d) Financial travel calendar,

e) Travel expense report (64 points travel system),

f) Travel expense claims,

g) Cellular phone detailed invoices,

h) Attendance reports and sick leave documentation, and

2) We examined the documentation provided by Senator Harb. This documentation included thefollowing:

a) Cellular telephone statements for period March 17, 2011 to September 7, 2012,

b) Bank account #1 account history reports, for the period of May 11, 2011 to October 11, 2012,

c) American Express statements for period March 21, 2012 to October 20, 2012, and yearlysummary report, all transactions, for the 2011 calendar year,

d) VISA #1 statements for period August 2, 2012 to September 25, 2012,

e) VISA #2 statements for period October 20, 2011 to March 19, 2012,

f) Mastercard statements for period April 1, 2011 to December 26, 2011,

g) Access to review his personal income tax return for 2011, and

h) Personal property documentation including property tax documents, mortgage statements,property assessment documents.


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3) We had discussions or conducted interviews with the following individuals:

a) Senator Mac Harb,

b) Senator Harbs external counsel,

c) J ill Anne J oseph, Director Internal Audit and Strategic Planning, Senate of Canada, and

d) Nicole Proulx, Director of Finance, and Bonnie Marga, DCFO/Comptroller, Senate of Canada.

3.2. Limi tations in Scope

Our examination was based on available documentation collected in the course of our examination andthe interviews we conducted as set out under the Scope section above. To the extent that we receiveadditional information, our findings herein may require revisions.

3.3. Restrictions

We reserve the right, but will be under no obligation, to review this report, and if we consider it necessary,to revise our report in light of any information, which becomes known to us after the date of this report.

3.3.1. Procedures Do Not Constitute an Audit of Financial Statements

An audit is generally performed with the objective of providing reasonable assurance that financialstatements are free from material error whereas a forensic examination utilizes accounting andinvestigative techniques to provide an analysis related to issues and questions that have arisen.

Deloitte was not engaged to, and did not perform a financial statement audit, review or compilation for thepurpose of expressing an opinion on historical financial statements in accordance with standardsestablished by the Canadian Institute of Chartered Accountants (CICA). Accordingly, Deloitte does notexpress such an opinion or any form of assurance. The forensic examination procedures undertakenwere consistent with the Standard Practices for Investigative and Forensic Accounting Engagements(effective date March 1, 2007) developed by the Alliance for Excellence in Investigative and Forensic

Accounting (IFA Alliance) on behalf of the CICA.


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4.Framework and guidelines relatedto Senators residency and living

allowances

4.1. Consti tut ion of Canada Acts 1867 to 1982

Under the Constitution (S.23), there are various qualifications to be a Senator, including:

(3) He shall be legally or equitably seised as of Freehold for his own Use and Benefit of Lands orTenements held in Free and Common Socage, or seised or possessed for his own Use andBenefit of Lands or Tenements held in Franc-alleu or in Roture, within the Province for which heis appointed, of the Value of Four thousand Dollars, over and above all Rents, Dues, Debts,Charges, Mortgages, and Incumbrances due or payable out of or charged on or affecting thesame; (emphasis added)

(5) He shall be resident in the Province for which he is appointed;

(6) In the Case of Quebec he shall have his Real Property Qualification in the Electoral Divisionfor which he is appointed, or shall be resident in that Division.

No definition of residency for S.23 (5) is provided, although we note that since there is a separaterequirement to hold property in the province (S.23 (3)), a qualification of residency must mean more thansimply owning or renting a property in the province. Deloitte was not asked to review the requirement tohold property in the province.

Recognizing that Senators are required to be in Ottawa at various points throughout the year to conductSenate business, provision has historically been made for Senators expenses in Ottawa to be paid for bythe Senate, in certain circumstances.

4.2. Period of Examination and Relevant Framework of Residency andAllowances

Our examination encompasses a period from April 1, 2011 to September 30, 2012. The various expensereimbursements and allowances to which Senators are entitled are paid in accordance with the Senate

Administrative Rules (SARs).

4.2.1. Senate Administrative Rules and Other Guidelines on Allowances

We have been provided with, and reviewed, two versions of the SARs, the first version being in force fromJ une 16, 2009 to J une 4, 2012, and the second version being in force since J une 5, 2012.

Both versions of the SARs include the following preface:


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The Senate Administrative Rules govern Senate administrative practice. Theycomplement and are of equal authority to the Rules of the Senate, which govern Senateprocedure. In the interests of good governance, the administrative rules codifycomprehensively the fundamental principles and rules governing the internaladministration of the Senate and its allocation and use of resources.

The Senate Administrative Rules are subject to statute law that applies to the Senate. Of

particular note are the Constitution Acts, 1867 and 1982, the Parliament of Canada Act,the Members of Parliament Retiring Allowances Act and the Parliamentary Employmentand Staff Relations Act.

The Senate Administrative Rules are supplemented by policies, guidelines, opinion,directives, forms and practices adopted or implemented by the Senate, the StandingCommittee on Internal Economy, Budgets and Administration and the Clerk of theSenate.

The Internal Economy Committee is responsible for the administration of the SenateAdministrative Rules and for giving guidance on their interpretation to Senators and theSenate Administration.

During the period of our examination, one significant change was made to the SARs that hasbearing on our analysis.The change was made effective J une 5, 2012 to introduce the Senators

Travel Policy, which effectively replaced the previous SARs Section 4:03 Travel Entitlements andExpenses.

In addition, further information about the entitlements is found in:

Senators Travel Guidelines (revised November 26, 2009), Senators Living Expenses in the NCR Guidelines (revised June 17, 2010), and Senators Resource Guide Section IV Travel (revised November 30, 2010).

Context

Chapter 4.03 Travel Entitlements and Expenses of the SARsincluded the following regarding allowedcosts:

10. No person shall cause the Senate to pay or reimburse a cost under this chapterunless the cost was actually incurred, reasonable and authorized, and is either anallowance or is supported by a receipt or other documentation.

The Travel Policy (effective J une 5, 2012) provides context that is useful to repeat here:

2.1.1 This policy recognizes that travel is a necessary component of senatorsparliamentary functions. Parliamentary functions are typically carried out in Ottawa andsenators must travel to and from their primary residences in order to attend Senatesittings and committee meetings. Parliamentary functions are also carried out in

senators regions and, from time-to-time, senators may be required to travel to otherlocations, both within Canada and internationally, in the service of the Senate.

2.1.2 This policy also recognizes that a senators parliamentary functions can result infrequent and lengthy periods of separation from family. In that context, the policyprovides for family-reunion travel as an important contributor to the health and well-beingof senators and their families.

2.1.3 However, spending public funds on travel is a sensitive matter and soundjudgement must be exercised when travel-related decisions are made. It is expected thatdecisions to incur travel expenditures will be made with due regard to the need,frequency, cost, and purpose as it relates to a senators parliamentary functions.


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4.2.2. Eligibil ity for Allowances

The various sources of residency requirements and the frameworks within which declarations andrelated expense claims can be made are discussed below.

SourceApr il 1, 2011 to

June 4, 2012June 5, 2012 to

September 30, 2012

Residency

National CapitalRegion (NCR)

SARs 4:03 (1)

Senators TravelPolicy

Parliament Hill and the area within100 km of it.

The area within 100km ofParliament Hill.

Primary ResidenceSenators TravelPolicy

The residence identified by thesenator as his/her mainresidence and is situated in theprovince or territory representedby the senator.

National CapitalResidence

SARs 1:03 (1-9)A residence established by aSenator within 100 kilometres of

Parliament Hill that is not theSenators provincial residence.

A residence established by aSenator within 100 kilometres of

Parliament Hill that is not theSenators provincial residence.

Provincial Residence SARs 1:03 (1-10)A Senators residence in theprovince or territory for which theSenator is appointed.

A Senators residence in theprovince or territory for which theSenator is appointed.

Eligibility to claim living expenses

Travel Status

SARs 4:03 (14)

Senators TravelPolicy 2.4.1

A Senator whose provincialresidence in the province orterritory the Senator represents ismore than 100 kilometres fromParliament Hill, and who is within100 kilometres of Parliament Hillfor the purpose of carrying out theSenators parliamentary functions

is on travel status in the NationalCapital Region in the NCR and areentitled to be reimbursed for livingexpenses in the NCR under thisentitlement.

Travellers shall be considered tobe on travel status when they areundertaking Senate-relatedtravel that takes them at least100 km away from their primaryresidence. In such cases, travel

expenses are charged to the 64-point travel system.

Living Expenses inthe NCR

Senators ResourceGuide IV Travel s2.8

Senators who come to Ottawa tocarry out their parliamentaryfunctions and who are more than100 kilometres from their primaryresidence when in Ottawa are ontravel status in the NCR and areentitled to be reimbursed for livingexpenses in the NCR. Onlysenators may claim under thisentitlement.

Eligibility and PrimaryResidenceDeclaration

Senators LivingExpenses in theNCR Guidelines

(similar provisionincluded in SenatorsResource Guide IV

Travel s2.8)

Senators TravelPolicy 2.11.2

In order to claim living expenses inthe National Capital Region (areawithin 100 kilometres of ParliamentHill), a senator must file with theClerk, and keep up to date, adeclaration designating a primaryresidence in the province orterritory represented by thesenator.

Senators who come to Ottawa tocarry out their parliamentaryfunctions, and who are more than100 kilometres from theirregistered residence, are on travelstatus in Ottawa and are entitled to

In order to claim living expensesin the NCR, a senator shall file,on an annual basis, aDeclaration of Primary and

Secondary Residences as wellas the required documentation.Senators are responsible tonotify immediately the FinanceDivision of any changes in thestatus of their residences and toamend the declarationaccordingly.


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SourceApr il 1, 2011 to

June 4, 2012June 5, 2012 to

September 30, 2012

be reimbursed for the expensesincurred by them that are allowedunder these terms and conditions.

These guidelines apply to senatorsonly and to expenses incurred by a

senator only.

Claimable li ving expenses

Living Expenses inthe NCR

SARs 4:03 (14-15)

Senators Travel

Policy 2.11

A Senator on travel status in theNational Capital Region is entitledto claim the following in respect ofaccommodation expenses:

(a) reimbursement for thereceipted cost of hotel or othercommercial accommodationincurred by the Senator, up to themaximum daily amount set byfinance rule;

(b) reimbursement for thereceipted cost of rented or leasedaccommodation incurred by theSenator; or

(c) an allowance in respect ofprivate accommodation used bythe Senator in an amount set byfinance rule.

Senators who are more than 100kilometres from their primaryresidence when they come to theNCR to carry out theirparliamentary functions are ontravel status and shall bereimbursed for living expenses.

The total reimbursement perfiscal year shall not exceed themaximum established by theCommittee.

Given the frequent and relatively

long-term nature of senatorsvisits to the NCR, the provisionsfor living expenses differsomewhat from those allowedunder other travelcircumstances. Furthermore,living expenses incurred in theNCR are funded from a separatebudget set aside for this purposeand are therefore exempt fromthe point system.

4.2.3. Allowed Costs (Mileage, Accommodation, Per Diem)

The costs allowed during the period of our examination were as follows:

Mileage

The Travel Guidelines and the Travel Policy provide that, when the mode of transportation is byautomobile, a claim for distance travelled shall be calculated at 55 cents per kilometre. This rateremained constant throughout the period of our examination.

Accommodation and Per Diem

The provisions for accommodation and per diem expenses are discussed below

Source

Apri l 1, 2011 to

June 4, 2012

June 5, 2012 to

September 30, 2012

CommercialAccommodation in theNCR

Living Expenses in NCRGuidelines

Senators Travel Policy2.11.3

A senator on travel status in the NCRwill be reimbursed for hotel, motel,rooming or other commercialinnkeeper expenses in the NCR, upto the maximum amount set per night(plus applicable taxes) uponprovision of receipts. The rate is setout in chapter 6:01 of the SenateAdministrative Rules or in theSenators Travel Guidelines,Appendix A.

The cost of commercialaccommodation (hotel, motel,rooming house or other commercialinnkeeper) may be reimbursed to themaximum amount per nightestablished by the Committee.


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SourceApri l 1, 2011 to

June 4, 2012June 5, 2012 to

September 30, 2012

Rented or leasedaccommodation in theNCR



A senator, who rents or leases anaccommodation in the NCR, will bereimbursed for the rent by providing

a copy of the lease and proof ofpayment.

The senator is required to submit aDeclaration of Primary andSecondary Residences form on ayearly basis (at the beginning ofeach fiscal year) to attest that:

the lessor is not a familymember as defined in theSenate Administrative Rules(chapter 1:03, section 1);

the lease will not further theprivate interests of the senatoror those of his or her familymember; and

no senator or his/ her familymember shall have an interestin a partnership or privatecorporation that is a party tosuch lease under which thepartnership or corporationreceives a benefit.

A senator may lease accommodationin the NCR and be reimbursed for themonthly rent upon submission of acopy of the lease and proof ofpayment. The senator shall attest on

the annual Declaration of Primaryand Secondary Residences formthat:

the lessor is not a familymember as defined in theSenate Administrative Rules;

the lease will not further theprivate interests of the senatoror those of his or her familymember; and

no senator or his or her familymember shall have an interestin a partnership or privatecorporation that is a party tosuch lease under which thepartnership or corporationreceives a benefit.

Senators who share an apartmentwhere the lease is not in their nameshall submit, in lieu of a copy of thelease, a written explanation of therental arrangement and proof ofpayment (copies of cheques are notaccepted as proof of payment).

Ownership of asecondary residencein the NCR

Living Expenses in NCR

Guidelines


A senator who owns a secondaryresidence in the NCR may bereimbursed for accommodationexpenses at the rate set out inchapter 6:01 of the SenateAdministrative Rules or in theSenators Travel Guidelines for eachday such residence is available forthe senators occupancy, andproviding that during such time it isnot rented to another person orclaimed as an expense by anothersenator.

The senator is required to submit aproof of ownership of that secondaryresidence with the Declaration ofPrimary and Secondary Residencesform on a yearly basis (at thebeginning of each fiscal year).

A senator who owns a secondaryresidence in the NCR may bereimbursed an allowance for privateaccommodation at a rate set by theCommittee for each day such

residence is available for thesenators occupancy, and providingthat during such time it is not rentedto another person or claimed as anexpense by another senator. Proofof ownership is defined as amunicipal tax statement. Otherdocuments will need to be reviewedby the Law Clerks office.

Meals and IncidentalExpenses



Senators on travel status in Ottawawill be reimbursed at the per diemrates set by the Standing Committeeon Internal Economy, Budgets and

Administration which follows therates set by Treasury BoardSecretariat meal allowance andincidental expenses incurred bypublic servants on travel status.

These allowances are included inchapter 6:01 of the SenateAdministrative Rules or in theSenators Travel Guidelines,Appendix A.

Per diems claimed for both the dayof arrival and departure from Ottawawill be charged to the 64-point travelsystem rather than to the LivingExpenses budget.

Meal and incidental expenses shallbe reimbursed on the basis ofallowance rates established by theCommittee.

Senators may claim for mealsincurred while on travel status butshall only claim for those meals forwhich there was no provision fromanother source paid for from publicfunds.


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The daily rate for Private Accommodation in the NCR during the period of our examination was initially$28.00, which was increased on December 15, 2011 to $29.28. The daily rate for meals and incidentalexpenses was equal to the rate approved by the Treasury Board Secretariat, ranging from $86.35 to$88.60 during the period of our examination.

Living Allowance Maximum

The Senators Living Expenses in the NCR Guidelines provided that a maximum reimbursement amountwas set as follows:

The maximum total amount that can be reimbursed to each senator for the fiscal yearunder these guidelines is $20,000. Expenditures above this limit may however becharged to the Miscellaneous Expenditures Account portion of the Senators Researchand Office Expense Budget.

The Internal Economy, Budgets and Administration Records of Decisions provides confirmation thatexpenditures could be allowed to exceed the $20,000 per annum limit, and any such amount, to amaximum of $5,000 per annum, would be charged to the Miscellaneous Expenditures Account portion ofthe Senators Research and Office Expense Budget, resulting in a maximum reimbursement amount of$25,000 per annum. The June 5, 2012 Travel Policy provides for the maximum reimbursement amount at

$22,000 per annum effective April 1, 2012. We have assumed therefore that the previous $20,000maximum was applicable to the period of our examination period.

4.3. Observations and Findings on Framework for Residency and Allowances

Senators, whose primary residence is located more than 100 kilometres from the NCR, areentitled to a reimbursement of travel expenses, and a reimbursement of living expenses, while inthe NCR for Senate business.

There is a lack of clarity in the terminology used for the different residences mentioned ordiscussed in in the applicable regulations and guidelines. The following terms are used withoutbeing clearly defined: primary residence, secondary residence, NCR residence, provincialresidence. In addition, the term registered residence is not defined.

The regulations and guidelines applicable during the period of our examination do not includecriteria for determining primary residence. As such, we are not able to assess the status of theprimary residence declared by Senator Harb against existing regulations and guidelines.


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5.Assessment of Senator HarbsPrimary Residence Location

5.1. Declarations and Claims Made by the Senator Harb

The following declarations were made by Senator Harb regarding his primary and secondary residencesduring the period of our examination:

Table 2: Summary of Senator Harbs Primary and Secondary Residence Declarations 1

Date of SenatorsDeclaration Period Covered Primary Residence

Secondary Residence(in the NCR)

March 10, 2011 April 1, 2011 toMarch 31, 2012 Cobden, Ontario Ottawa, Ontario(proof enclosed)

J une 3, 2011 April 1, 2011 toMarch 31, 2012 Westmeath, Ontario Ottawa, Ontario(proof enclosed)

March 14, 2012 April 1, 2012 toMarch 31, 2013 Westmeath, Ontario Ottawa, Ontario(proof enclosed)

We understand the J une 3, 2011 declaration was prepared by Senator Harb as a result of acquiring the

Westmeath property and disposing of the Cobden property.

The following claims for reimbursement of travel, accommodation and per diems, in respect of livingallowances in the NCR were made during the period of our examination:

Table 3: Summary of Senator Harbs Living Allowances in the NCR

Category of

Travel Expenditure

Number of claims

submitted56 26 82

$10,386 $5,358

(366 days) (183 days)

Meals and incidentals(per diem)

$11,025 $4,885 $15,910

$7,914 $3,488

(50 return trips) (22 return trips)

Total $29,325 $13,731 $43,056

Private accommodation $15,744

Vehicle mileage

Apr il 1, 2011 to

Marh 31, 2012

Septem ber 30,

2012

$11,402

Total

1 Due to privacy concerns, only the city, town or village location has been included in the table. The detailed location informationwas included in the declaration forms.


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Senator Harbs travel expense claims consist of claims for private accommodation in the NCR (for aproperty he owns in Ottawa), meal and incidental per diem allowances while on Senate business inOttawa, and vehicle mileage for travel between his declared primary residence (Cobden property orWestmeath property) and Ottawa.

5.2. Considerations of Primary Residency

The only definition of primary residency in the documentation we reviewed is found in the SenatorsTravel Policy which came into force on J une 5, 2012. It is defined therein as:

the residence identified by the senator as his/her main residence and is situated in the provinceor territory represented by the senator

As previously mentioned, the regulations and guidelines applicable during the period of our examinationdo not include criteria for determining primary residence. As such, we are not able to assess the statusof the primary residence declared by Senator Harb against existing regulations and guidelines.

In order to establish primary residence for all Senators, the Standing Committee requested that Senatorssubmit the following information:

1. Copy of drivers license,2. Copy of provincial health card,3. Relevant information from personal income tax return providing provincial tax information, and4. A signed statement indicating where they vote.

We understand that the Standing Committee agreed that if a senator met all four indicators, supportedby travel documentation, they were deemed to have been interviewed and that no further work wascompleted as they were deemed to have met the primary residence test.

5.2.1. Senator Harbs Primary Residence Indicators

We have reviewed copies of the information provided by Senator Harb, which we have summarized in thefollowing table.

Table 4: Senator Harbs Primary Residence Indicators

IndicatorIndicator Met /

Not Met

Drivers licenseNot Met not address of declared primaryresidence

Provincial Health CardNot Met not address of declared primaryresidence

Income Tax ReturnNot Met not address of declared primaryresidence

Signed Statement re: votingInsufficient information provided to determinewhether Senator Harb is registered to vote in thesame area as declared primary residence

Senator Harb has not met at least three (3) of the four (4) indicators used by Standing Committee todetermine whether senators have met the primary residence test. Senator Harb indicated that since he ismost frequently in Ottawa during the week, that the Ottawa property address is used for mailing purposes.


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5.2.2. Senator Harbs Travel Patterns

In addition to the primary residence indicators, we have collected and reviewed other information whichcould help in the determination of the location of Senator Harbs primary residence. The information wasreviewed in order to establish where Senator Harb was located during the period of our examination,consisting of the 549 days from April 1, 2011 to September 30, 2012.

5.2.2.1 Documents Relied Upon

Senate Attendance Register

The Senate Attendance Register provided a list of days when the Senate was sitting, the attendancerecord of Senator Harb for Senate business and public business, as well as they days when Senator Harbattended Senate committee meetings.

Travel Claims

Senator Harbs travel claims were reviewed as they provide information on the days for which per diemamounts were claimed by Senator Harb for Senate business. Senator Harb confirmed that per diemamounts are only claimed while on Senate business in Ottawa as well as while on Senate business inother locations as identified in the travel claims.

Cellular Telephone

Cellular telephone invoices were received for the period of our examination. Senator Harb confirmed thathe was the only person using the telephone related to the documents received. These records provideinformation as to the location, date and time of specific telephone calls made or received, providinginsight as to the location of Senator Harb.

Credit Card Statements

Credit card statements for four (4) different accounts were received for the period of our examination.Senator Harb confirmed that he was the only person using the credit cards for the statements that wereprovided. Credit card statements for one of the accounts were not provided for a period during whichSenator Harb indicated that the card was used by a third party and thus would not help in establishing a

location for him. These records provide information as to the location and date of specific transactions,providing insight at to the location of Senator Harb.

Bank Statements

Bank statements for one account were received for the period of our examination. As the statements didnot generally provide information regarding the location of Senator Harb, due to the limited number debitcard transactions and a lack of information on the location of transactions, we have not incorporated bankstatement transactions into our analysis

5.2.2.2 Location Confirmed, Likely or Unconfi rmed

For each of the 549 days in the period under examination, based on the available information, we alsoassessed whether the location determination was confirmed, likely, or unconfirmed as set out below.

Table 5: Status of Location Assessment

Number of Days

Confirmed 395

Likely 123

Unconfirmed 31

Total 549


18/44


Location Confirmed (395 days, 72%)

An assessment of location as confirmed was based on third party information (i.e. a telephone call madeor received, or credit card transactions) indicating the location of Senator Harb on a specific day.

Location Likely (123 days, 22%)Senator Harbs location was identified as likely when the information reviewed appeared to reasonablyplace him in a specific location, but that no third party information (i.e. telephone call or credit cardtransaction) can support this assessment. More specifically, this includes the following situations

1. Days for which Senator Harb has claimed a per diem for senate work while in Ottawa (not onSenate sitting days), but for which no other transactions or information would indicate he was in adifferent location.

2. Days where Senator Harb has indicated, based on his review of his agenda, that he was in aspecific location, typically either Ottawa or Westmeath. Senator Harbs agenda is written in penciland has deletions, additions, and changes. As such, we did not identify the location as confirmedbased solely on information obtained from Senator Harbs agenda.

Location Unconfirmed (31 days, 6%)

Senator Harbs location was identified as unconfirmed for days where we have not received anydocumentation that would support his location. We have treated as unconfirmed instances where a travelclaim was submitted by Senator Harb indicating that he travelled to his declared primary residence, butfor which no other supporting documentation or indicator was identified.

In summary, as we have Senator Harbs location either confirmed or considered likely for 94% of theperiod under examination, we are confident that our analysis is an accurate picture of Senator Harbstravel patterns and location during the period.

5.2.2.3 Summary of Senator Harbs Location and Travel Patterns

Based on the information available, we prepared graphic summaries of the locational indicators from April

2011 to September 2012. This information enabled us to perform a determination of Senator Harbslocation on a daily basis. This analysis, presented at Schedule 1 to this report and summarized below,represents our assessment of the location of Senator Harb at the end of the day.


19/44


Table 6: Summary of Senator Harbs Location

End of Day Location ofSenator Harb

Number of Days %

Ottawa Senate Business 188 34%

Other locations Senate Business 5 1%

Total identif ied Senate Busin ess 193 35%

Ottawa activity undocumented 103 19%

Ottawa day before or after SenateBusiness

49 9%


(plus 2 identified day trips)118 21%

Other locations activityundocumented

70 13%

Unknown 16 3%

Total 549 100%

In addition, we have presented below the same assessment on a monthly basis for each category. Thisprovides additional information regarding potential trends, patterns and seasonality of Senator Harbstravels.


20/44


Table 7: Monthly Detail of Senator Harbs Location

Period

Ottawa

Senate

Business

Other

location

Senate

Business

Ottawa,

before/after

Senate

Business

Ottawa,

activity

undocumented

Primary

Residence

Other location,

activity

undocumented

Unknown Total

Primary

Residence

(Day Trips)*

Apr-11 3 0 3 9 3 12 0 30 0

May-11 8 0 5 4 3 11 0 31 0

Jun-11 16 0 5 2 5 0 2 30 0

Jul-11 3 0 0 9 19 0 0 31 1

Aug-11 13 0 2 5 11 0 0 31 0

Sep-11 11 0 3 6 10 0 0 30 0

Oct-11 12 0 5 7 7 0 0 31 0

Nov-11 11 0 4 8 7 0 0 30 0

Dec-11 4 0 1 19 6 1 0 31 0

J an-12 8 0 3 7 4 6 3 31 0

Feb-12 16 0 4 5 4 0 0 29 0

Mar-12 16 5 1 2 4 2 1 31 0

Apr-12 16 0 2 1 3 3 5 30 1

May-12 14 0 1 3 4 6 3 31 0Jun-12 15 0 2 1 4 8 0 30 0

Jul-12 5 0 3 3 9 11 0 31 0

Aug-12 4 0 3 7 10 5 2 31 0

Sep-12 13 0 2 5 5 5 0 30 0

Total 188 5 49 103 118 70 16 549 2

* Day tr ips not included in m onthly tot als

Senate Business and Ottawa

Based on our analysis, we estimate that Senator Harb was in Ottawa for 340 of the 549 days during theperiod of our examination, or approximately 62% of the period under examination, of which:

188 days (34%) were for documented Senate business; 49 days (9%) were either immediately before or after Senate business; and 103 days (19%) were in Ottawa, the nature of which is unknown.


Based on our analysis, we have assessed that Senator Harb was at his declared primary residence(Cobden property or Westmeath property) for 118 (21%) for the 549 days during the period of ourexamination. In addition, we have identified two days where Senator Harb travelled from Ottawa to hisdeclared primary residence but in one returned to Ottawa on the same day, and on the second instanceSenator Harb traveled to another destination.

Senator Harb indicated that he typically visits his declared primary residence as least once a week and

typically stays one or two nights at the property. Based on our analysis, it appears that Senator Harbvisited his declared primary residence regularly, with a minimum of three (3) days and a maximum ofnineteen (19) days per month spent at the property during the period of our examination.

Other Locations Activity Undocumented

Sixty-seven (67) of the seventy (70) days assessed as other locations not for Senate business were inlocations outside of Canada. Fifty (50) of these days were not confirmed, but rated only as likely due toa lack of supporting transactions, as discussed previously. There were only a few transactions onSenator Harbs credit cards during the international travel. Senator Harb has indicated that he was awayduring these periods, rather than being in Ottawa or at his declared primary residence.


21/44


Unknown

We have not been able to determine a location for sixteen (16) days. We asked Senator Harb foradditional information but he was not able to confirm his location on those specific days.


22/44


6.Assessment of Senator HarbsTravel Expense Claims

6.1. Nature of Cobden/Westmeath-Ottawa claims

Most of the travel claims submitted by Senator Harb were on the basis of Ottawa to Cobden/Westmeath,rather than for trips going to Ottawa for Senate business

The travel claims indicate a single date for travel from Ottawa to the declared primary residence and backto Ottawa. Actual travel dates may be the day before and/or after the reported date. Period of travelcould vary from a return trip within the day to a multi-night stay at the declared primary residence.

Senator Harb indicated that he would technically be entitled to per diem amounts on the travel days butdue to the relatively short travel distance to his declared primary residence, he has not claimed per diemrelated to this travel, rather he only claimed per diems on days when he was in Ottawa on Senatebusiness.

In addition, Senator Harb indicated that he would only claim for a reasonable number of trips fromOttawa to the declared primary residence, typically four (4) per month. In other words, Senator Harbindicated that some trips to declared primary residence were not claimed. Senator Harbs claim issupported by the documentation reviewed as we have identified eighteen (18) confirmed trips to hisdeclared primary residence which were not specifically claimed.

6.2. Occurrence of travelWe have reviewed Senator Harbs claims related to travel from his declared primary residence andOttawa to assess whether these trips occurred or could have occurred. A summary of our assessment isin the following table:

Table 8: Li kelihood o f Travel Assessment

Number of Trips

Trips with confirmed location inCobden/Westmeath area 57

Unconfirmed trips with no transactionon previous or following day

11

Unconfirmed trips other 4

Total 72

Trips with confirmed location in Cobden/Westmeath area

We have confirmed that Senator Harb was located in the Cobden/Westmeath area for fifty-seven (57) ofthe seventy-two (72) trips claimed between Ottawa and Cobden/Westmeath.


23/44


Unconfirmed trips

We have not been able to confirm that Senator Harb was located in the Cobden/Westmeath area forfifteen (15) of the seventy-two (72) trips claimed between Ottawa and Cobden/Westmeath.

Of these, eleven (11) trips were claimed where no transactions (financial or telephone) have beenrecorded for Senator Harb on either the reported travel date, or the previous and/or following day. Given

the relatively short travel distance between Ottawa and Cobden/Westmeath, it is possible that SenatorHarb travelled to Cobden/Westmeath without a need to buy gas, groceries or other purchases at stores,or using his cellular telephone. For these eleven (11) trips, there is no information that would indicate thatSenator Harb was in a location that would effectively eliminate any chance that he travelled toCobden/Westmeath.

For the final four (4) trips, we also have not identified transactions (financial or telephone) indicating thatSenator Harb was located in the Cobden/Westmeath area, but for which we have identified transactionsin the Ottawa area. Again, given the relatively short travel distance between Ottawa andCobden/Westmeath, it is possible that Senator Harb travelled to Cobden/Westmeath (including day trips)without making purchases at stores or using his cell phone. For these four (4) trips, there is noinformation that would indicate that Senator Harb was in a location that would effectively eliminate anychance that he travelled to Cobden/Westmeath.

Senator Harb indicated that on some travel to his declared primary residence, he would not need to buygas or groceries and, as such, there would not be any transactions supporting his location. Based on areview of available information, there is also no conflicting indicators that would indicate that Senator Harbwas in a different location.

Conclusion

Overall, we have assessed that all of trips between Cobden/Westmeath and Ottawa claimed by SenatorHarb did take place or could have taken place.

6.3. Claims subject to interpretation and determination by the StandingCommittee of Internal Economy

We identified two periods where Senator Harb submitted consecutive travel claims for travel from Ottawato his declared primary residence and back to Ottawa, but for which there was no documented Senatebusiness while Senator Harb was in Ottawa.

The policy allows for travel from the primary residence to the NCR to attend Senate business and returntravel to the primary residence. As previously mentioned, Senator Harbs claims were prepared inreverse, namely from the NCR to the declared primary residence and back to the NCR. The result is thatSenator Harb has received payment for travelling from his declared primary residence to Ottawa andreturning to his primary residence with no documented Senate business.

Senator Harb indicated that Senate Finance never questioned his method of completing travel claimssuch as requesting additional detail on the reason of the travel, or requesting justification for Senatebusiness while in the NCR. Due to the lack of documented Senate business, we have identified the

following six (6) claims to be subject of interpretation and determination by the sub-committee.

Instance #1 Claims T64-16023 and T164024 - $158.40

Claim T64-16023 relates to April 23, 2011 travel from Ottawa to Cobden returning to Ottawa with reasonidentified as live in Ott, live in Cobden, work in Ottawa & per diem, including $66.60 related to Cobden toOttawa return portion of travel.

Claim T164024 relates to April 29, 2011 travel from Ottawa to Cobden returning to Ottawa with reasonidentified as live in Ott, live in Cobden, work in Ottawa, including $66.60 related to Ottawa to Cobdenportion of travel.


24/44


We have not identified any documented Senate business in Ottawa from April 23, 2011 to April 29, 2011.The associated claimed travel amount is $133.20.

Instance #2 Claims T64-20896, T64-20895, T64-20894 and T64-20893

Claim T64-20896 relates to December 17, 2011 travel from Ottawa to Westmeath returning to Ottawawith reason identified as Residence work in Ottawa, including $82.08 related to Westmeath to Ottawa

return portion of travel.

Claim T64-20895 relates to December 19, 2011 travel from Ottawa to Westmeath returning to Ottawawith reason identified as Residence work in Ottawa, in the amount of $164.16.

Claim T64-20894 relates to December 23, 2011 travel from Ottawa to Westmeath returning to Ottawawith reason identified as Residence work in Ottawa, in the amount of $164.16.

Claim T64-20893 relates to December 28, 2011 travel from Ottawa to Westmeath returning to Ottawawith reason identified as Residence work in Ottawa, including $82.08 related to Ottawa to Westmeathportion of travel.

We have not identified any documented Senate business in Ottawa from December 17, 2011 toDecember 28, 2011. The associated claimed travel amount is $492.48.


25/44


Schedule 1

Summary of Senator Harbs Location


26/44

TheSenateofCanada Confirmed

SummaryoftheLocationofSenatorMacHarb Likely

ForthePeriodApril1,2011toSeptember30,2012 Unconfirmed

Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Apr11 Fri

02Apr11 Sat

03Apr11 Sun

04Apr11 Mon

05Apr11 Tue

06Apr11 Wed

07Apr11 Thu

08Apr11 Fri

09Apr11 Sat

10Apr11 Sun

11Apr

11 Mon

12Apr11 Tue

13Apr11 Wed

14Apr11 Thu

15Apr11 Fri

16Apr11 Sat

17Apr11 Sun

18Apr11 Mon

19Apr11 Tue

20Apr11 Wed

21Apr11 Thu

22Apr11 Fri

23Apr11 Sat

24Apr

11 Sun

25Apr11 Mon

26Apr11 Tue

27Apr11 Wed

28Apr11 Thu

29Apr11 Fri

30Apr11 Sat

3 12 3 0 0 12 0

May 2013

Schedule 1

Page 1 of 18


27/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01May11 Sun

02May11 Mon

03May11 Tue

04May11 Wed

05May11 Thu

06May11 Fri

07May11 Sat

08May11 Sun

09May11 Mon

10May11 Tue

11May

11 Wed

12May11 Thu

13May11 Fri

14May11 Sat

15May11 Sun

16May11 Mon

17May11 Tue

18May11 Wed

19May11 Thu

20May11 Fri

21May11 Sat

22May11 Sun

23May11 Mon

24May

11 Tue

25May11 Wed

26May11 Thu

27May11 Fri

28May11 Sat

29May11 Sun

30May11 Mon

31May11 Tue

8 9 3 0 0 11 0

May 2013

Schedule 1

Page 2 of 18


28/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Jun11 Wed

02Jun11 Thu

03Jun11 Fri

04Jun11 Sat

05Jun11 Sun

06Jun11 Mon

07Jun11 Tue

08Jun11 Wed

09Jun11 Thu

10Jun11 Fri

11Jun

11 Sat

12Jun11 Sun

13Jun11 Mon

14Jun11 Tue

15Jun11 Wed

16Jun11 Thu

17Jun11 Fri

18Jun11 Sat

19Jun11 Sun

20Jun11 Mon

21Jun11 Tue

22Jun11 Wed

23Jun11 Thu

24Jun

11 Fri

25Jun11 Sat

26Jun11 Sun

27Jun11 Mon

28Jun11 Tue

29Jun11 Wed

30Jun11 Thu

16 7 5 0 0 0 2

May 2013

Schedule 1

Page 3 of 18


29/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Jul11 Fri

02Jul11 Sat

03Jul11 Sun

04Jul11 Mon

05Jul11 Tue

06Jul11 Wed

07Jul11 Thu

08Jul11 Fri

09Jul11 Sat

10Jul11 Sun

11Jul

11 Mon

12Jul11 Tue

13Jul11 Wed

14Jul11 Thu

15Jul11 Fri

16Jul11 Sat

17Jul11 Sun

18Jul11 Mon

19Jul11 Tue

20Jul11 Wed

21Jul11 Thu

22Jul11 Fri

23Jul11 Sat

24Jul

11 Sun

25Jul11 Mon

26Jul11 Tue

27Jul11 Wed

28Jul11 Thu

29Jul11 Fri

30Jul11 Sat

31Jul11 Sun

3 9 19 1 0 0 0

May 2013

Schedule 1

Page 4 of 18


30/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Aug11 Mon

02Aug11 Tue

03Aug11 Wed

04Aug11 Thu

05Aug11 Fri

06Aug11 Sat

07Aug11 Sun

08Aug11 Mon

09Aug11 Tue

10Aug11 Wed

11Aug

11 Thu

12Aug11 Fri

13Aug11 Sat

14Aug11 Sun

15Aug11 Mon

16Aug11 Tue

17Aug11 Wed

18Aug11 Thu

19Aug11 Fri

20Aug11 Sat

21Aug11 Sun

22Aug11 Mon

23Aug11 Tue

24Aug

11 Wed

25Aug11 Thu

26Aug11 Fri

27Aug11 Sat

28Aug11 Sun

29Aug11 Mon

30Aug11 Tue

31Aug11 Wed

13 7 11 0 0 0 0

May 2013

Schedule 1

Page 5 of 18


31/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Sep11 Thu

02Sep11 Fri

03Sep11 Sat

04Sep11 Sun

05Sep11 Mon

06Sep11 Tue

07Sep11 Wed

08Sep11 Thu

09Sep11 Fri

10Sep11 Sat

11Sep

11 Sun

12Sep11 Mon

13Sep11 Tue

14Sep11 Wed

15Sep11 Thu

16Sep11 Fri

17Sep11 Sat

18Sep11 Sun

19Sep11 Mon

20Sep11 Tue

21Sep11 Wed

22Sep11 Thu

23Sep11 Fri

24Sep

11 Sat

25Sep11 Sun

26Sep11 Mon

27Sep11 Tue

28Sep11 Wed

29Sep11 Thu

30Sep11 Fri

11 9 10 0 0 0 0

May 2013

Schedule 1

Page 6 of 18


32/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Oct11 Sat

02Oct11 Sun

03Oct11 Mon

04Oct11 Tue

05Oct11 Wed

06Oct11 Thu

07Oct11 Fri

08Oct11 Sat

09Oct11 Sun

10Oct11 Mon

11Oct

11 Tue

12Oct11 Wed

13Oct11 Thu

14Oct11 Fri

15Oct11 Sat

16Oct11 Sun

17Oct11 Mon

18Oct11 Tue

19Oct11 Wed

20Oct11 Thu

21Oct11 Fri

22Oct11 Sat

23Oct11 Sun

24Oct

11 Mon

25Oct11 Tue

26Oct11 Wed

27Oct11 Thu

28Oct11 Fri

29Oct11 Sat

30Oct11 Sun

31Oct11 Mon

12 12 7 0 0 0 0

May 2013

Schedule 1

Page 7 of 18


33/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Nov11 Tue

02Nov11 Wed

03Nov11 Thu

04Nov11 Fri

05Nov11 Sat

06Nov11 Sun

07Nov11 Mon

08Nov11 Tue

09Nov11 Wed

10Nov11 Thu

11Nov

11 Fri

12Nov11 Sat

13Nov11 Sun

14Nov11 Mon

15Nov11 Tue

16Nov11 Wed

17Nov11 Thu

18Nov11 Fri

19Nov11 Sat

20Nov11 Sun

21Nov11 Mon

22Nov11 Tue

23Nov11 Wed

24Nov

11 Thu

25Nov11 Fri

26Nov11 Sat

27Nov11 Sun

28Nov11 Mon

29Nov11 Tue

30Nov11 Wed

11 12 7 0 0 0 0

May 2013

Schedule 1

Page 8 of 18


34/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Dec11 Thu

02Dec11 Fri

03Dec11 Sat

04Dec11 Sun

05Dec11 Mon

06Dec11 Tue

07Dec11 Wed

08Dec11 Thu

09Dec11 Fri

10Dec11 Sat

11Dec

11 Sun

12Dec11 Mon

13Dec11 Tue

14Dec11 Wed

15Dec11 Thu

16Dec11 Fri

17Dec11 Sat

18Dec11 Sun

19Dec11 Mon

20Dec11 Tue

21Dec11 Wed

22Dec11 Thu

23Dec11 Fri

24Dec

11 Sat

25Dec11 Sun

26Dec11 Mon

27Dec11 Tue

28Dec11 Wed

29Dec11 Thu

30Dec11 Fri

31Dec11 Sat

4 20 6 0 0 1 0

May 2013

Schedule 1

Page 9 of 18


35/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Jan12 Sun

02Jan12 Mon

03Jan12 Tue

04Jan12 Wed

05Jan12 Thu

06Jan12 Fri

07Jan12 Sat

08Jan12 Sun

09Jan12 Mon

10Jan12 Tue

11Jan

12 Wed

12Jan12 Thu

13Jan12 Fri

14Jan12 Sat

15Jan12 Sun

16Jan12 Mon

17Jan12 Tue

18Jan12 Wed

19Jan12 Thu

20Jan12 Fri

21Jan12 Sat

22Jan12 Sun

23Jan12 Mon

24Jan

12 Tue

25Jan12 Wed

26Jan12 Thu

27Jan12 Fri

28Jan12 Sat

29Jan12 Sun

30Jan12 Mon

31Jan12 Tue

8 10 4 0 0 6 3

May 2013

Schedule 1

Page 10 of 18


36/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Feb12 Wed

02Feb12 Thu

03Feb12 Fri

04Feb12 Sat

05Feb12 Sun

06Feb12 Mon

07Feb12 Tue

08Feb12 Wed

09Feb12 Thu

10Feb12 Fri

11Feb

12 Sat

12Feb12 Sun

13Feb12 Mon

14Feb12 Tue

15Feb12 Wed

16Feb12 Thu

17Feb12 Fri

18Feb12 Sat

19Feb12 Sun

20Feb12 Mon

21Feb12 Tue

22Feb12 Wed

23Feb12 Thu

24Feb

12 Fri

25Feb12 Sat

26Feb12 Sun

27Feb12 Mon

28Feb12 Tue

29Feb12 Wed

16 9 4 0 0 0 0

May 2013

Schedule 1

Page 11 of 18


37/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Mar12 Thu

02Mar12 Fri

03Mar12 Sat

04Mar12 Sun

05Mar12 Mon

06Mar12 Tue

07Mar12 Wed

08Mar12 Thu

09Mar12 Fri

10Mar12 Sat

11Mar

12 Sun

12Mar12 Mon

13Mar12 Tue

14Mar12 Wed

15Mar12 Thu

16Mar12 Fri

17Mar12 Sat

18Mar12 Sun

19Mar12 Mon

20Mar12 Tue

21Mar12 Wed

22Mar12 Thu

23Mar12 Fri

24Mar

12 Sat

25Mar12 Sun

26Mar12 Mon

27Mar12 Tue

28Mar12 Wed

29Mar12 Thu

30Mar12 Fri

31Mar12 Sat

16 3 4 0 5 2 1

May 2013

Schedule 1

Page 12 of 18


38/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Apr12 Sun

02Apr12 Mon

03Apr12 Tue

04Apr12 Wed

05Apr12 Thu

06Apr12 Fri

07Apr12 Sat

08Apr12 Sun

09Apr12 Mon

10Apr12 Tue

11Apr

12 Wed

12Apr12 Thu

13Apr12 Fri

14Apr12 Sat

15Apr12 Sun

16Apr12 Mon

17Apr12 Tue

18Apr12 Wed

19Apr12 Thu

20Apr12 Fri

21Apr12 Sat

22Apr12 Sun

23Apr12 Mon

24Apr

12 Tue

25Apr12 Wed

26Apr12 Thu

27Apr12 Fri

28Apr12 Sat

29Apr12 Sun

30Apr12 Mon

16 3 3 1 0 3 5

May 2013

Schedule 1

Page 13 of 18


39/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01May12 Tue

02May12 Wed

03May12 Thu

04May12 Fri

05May12 Sat

06May12 Sun

07May12 Mon

08May12 Tue

09May12 Wed

10May12 Thu

11May

12 Fri

12May12 Sat

13May12 Sun

14May12 Mon

15May12 Tue

16May12 Wed

17May12 Thu

18May12 Fri

19May12 Sat

20May12 Sun

21May12 Mon

22May12 Tue

23May12 Wed

24May

12 Thu

25May12 Fri

26May12 Sat

27May12 Sun

28May12 Mon

29May12 Tue

30May12 Wed

31May12 Thu

14 4 4 0 0 6 3

May 2013

Schedule 1

Page 14 of 18


40/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Jun12 Fri

02Jun12 Sat

03Jun12 Sun

04Jun12 Mon

05Jun12 Tue

06Jun12 Wed

07Jun12 Thu

08Jun12 Fri

09Jun12 Sat

10Jun12 Sun

11Jun

12 Mon

12Jun12 Tue

13Jun12 Wed

14Jun12 Thu

15Jun12 Fri

16Jun12 Sat

17Jun12 Sun

18Jun12 Mon

19Jun12 Tue

20Jun12 Wed

21Jun12 Thu

22Jun12 Fri

23Jun12 Sat

24Jun

12 Sun

25Jun12 Mon

26Jun12 Tue

27Jun12 Wed

28Jun12 Thu

29Jun12 Fri

30Jun12 Sat

15 3 4 0 0 8 0

May 2013

Schedule 1

Page 15 of 18


41/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Jul12 Sun

02Jul12 Mon

03Jul12 Tue

04Jul12 Wed

05Jul12 Thu

06Jul12 Fri

07Jul12 Sat

08Jul12 Sun

09Jul12 Mon

10Jul12 Tue

11Jul

12 Wed

12Jul12 Thu

13Jul12 Fri

14Jul12 Sat

15Jul12 Sun

16Jul12 Mon

17Jul12 Tue

18Jul12 Wed

19Jul12 Thu

20Jul12 Fri

21Jul12 Sat

22Jul12 Sun

23Jul12 Mon

24Jul

12 Tue

25Jul12 Wed

26Jul12 Thu

27Jul12 Fri

28Jul12 Sat

29Jul12 Sun

30Jul12 Mon

31Jul12 Tue

5 6 9 0 0 11 0

May 2013

Schedule 1

Page 16 of 18


42/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Aug12 Wed

02Aug12 Thu

03Aug12 Fri

04Aug12 Sat

05Aug12 Sun

06Aug12 Mon

07Aug12 Tue

08Aug12 Wed

09Aug12 Thu

10Aug12 Fri

11Aug

12 Sat

12Aug12 Sun

13Aug12 Mon

14Aug12 Tue

15Aug12 Wed

16Aug12 Thu

17Aug12 Fri

18Aug12 Sat

19Aug12 Sun

20Aug12 Mon

21Aug12 Tue

22Aug12 Wed

23Aug12 Thu

24Aug

12 Fri

25Aug12 Sat

26Aug12 Sun

27Aug12 Mon

28Aug12 Tue

29Aug12 Wed

30Aug12 Thu

31Aug12 Fri

4 10 10 0 0 5 2

May 2013

Schedule 1

Page 17 of 18


43/44




Date Day

Ottawa

Senate

Business

(includingperdiem)

Ottawa

activity

undocumented

Primary

Residence

Primary

Residence

DayTrip

Other

location

Senate

business

Otherlocation

activity

undocumented

Unknown

01Sep12 Sat

02Sep12 Sun

03Sep12 Mon

04Sep12 Tue

05Sep12 Wed

06Sep12 Thu

07Sep12 Fri

08Sep12 Sat

09Sep12 Sun

10Sep12 Mon

11Sep

12 Tue

12Sep12 Wed

13Sep12 Thu

14Sep12 Fri

15Sep12 Sat

16Sep12 Sun

17Sep12 Mon

18Sep12 Tue

19Sep12 Wed

20Sep12 Thu

21Sep12 Fri

22Sep12 Sat

23Sep12 Sun

24Sep

12 Mon

25Sep12 Tue

26Sep12 Wed

27Sep12 Thu

28Sep12 Fri

29Sep12 Sat

30Sep12 Sun

13 7 5 0 0 5 0

188 152 118 2 5 70 16

Totalfor

EntirePeriod

May 2013

Schedule 1

Page 18 of 18


44/44

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