In August 15, 2011, according to Deloitte, Wallin attended a business lunch with “Individual #52, a representative from a financial advisory services firm relating to potential investment in Saskatchewan potash.�

The lobbying database shows Wallin, who represents Saskatchewan in the Senate, was lobbied by the Potash Corporation of Saskatchewan and the Australian company that wanted to buy it, BHP Billiton.

There are no lobbying contacts listed for the the date of the business lunch from her calendar, however.

On September 24, 2010, Wallin’s electronic calendar showed that she had met with “Individual #37, a representative from the Richard Ivey School of Business, University of Western Ontario, to talk about government tech and innovation policies.�

The Richard Ivey School is currently registered to lobby the federal government, with several university administrators listed as their lobbyists.

This meeting was never reported to the commissioner, either, and it is not know whether it should have been.

And on February 22, 2011, Wallin’s calendar showed a meeting with “Individual #49, Chair of a media corporation, regarding media issues.� No other information about the identity of the chairperson or the nature of the meeting was provided.

According to the Deloitte report, Wallin’s other contacts in the period after the reporting requirement changed in 2010 included officials from not-for-profit groups interested in government policy.

These were not reported to the commissioner, either:

* October 15, 2010: “Dinner meeting with Individual #40… Individual #40 is a representative from a Federal supported program helping youth in low-income communities stay in school to discuss the program and continued Federal involvement.â€�

* December 17, 2010: “The Senator had a business dinner with Individual #45, former head of a mining company Individual #46, a representative from the Canadian Institute of International Affairs regarding business and foreign policy.� The organization, now known as the Canadian International Council, is not a registered lobbyist.

* August 11, 2011: “Met with Individual #51 (private contact), President of a not-for-profit organization dedicated to electing women in politics. The meeting was to discuss woman’s (sic) issues.�

The Deloitte audit also listed numerous other meetings between Wallin and people affiliated with corporations or not-for-profit organizations before the reporting requirements changed in 2010.

The lobbying commissioner’s office lists 36 contacts with Wallin reported by registered lobbyists. In most, Wallin was listed among a larger group of MPs and senators.

Wallin did not respond to an email and could not be reached for comment Thursday.