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Sen. Pamela Wallin reads a statement in Ottawa on Monday August 12, 2013. Wallin calls an independent audit of nearly four years of travel claims "fundamentally flawed and unfair."Patrick Doyle/The Canadian Press

Senator Pamela Wallin has struck a tentative deal to sell her New York City condo, as she faces a deadline to repay the Senate $100,600 in expenses.

Ms. Wallin listed her 500-square-foot studio apartment in Manhattan on June 25 at a price that would see her lose money on the property.

The listing showing she has "entered into contract" as of Aug. 14, a term that's used to indicate a tentative deal that is subject to un-finalized conditions. Property records indicate she remains the owner, and the listing remains available for showing.

The senator bought the condo in 2005 for $379,000 (U.S.), according to property records, while she was serving as Canada's consul general in New York.

The $349,000 (U.S.) listing for the "oversized studio" in a 34-floor Lenox Hill tower says the unit is "both functional and charming with a custom high-end renovation." It notes the building is "a proper 'White Glove' Coop with 24/7 doorman, full time concierge, covered circular drive way, storage bins and bicycle room." The monthly taxes and charges are $1,015.

A Deloitte audit into Ms. Wallin's Senate expenses was released last month, with auditors saying Ms. Wallin needed to repay $121,348 to the Senate. It also asked a Senate committee for "interpretation" of another $20,978 in expenses, of which the committee quickly ruled – without interviewing Ms. Wallin – that $17,621 of that must also be repaid, for a total of $138,969.

Ms. Wallin has already repaid the Senate $38,369 in expense claims. According to the audit, the last payment was made June 26, one day after Ms. Wallin's condo hit the market.

Senate officials confirmed last week they've received no payments since the audit's release. The balance of $100,600 is due by Sept. 16. Senate officials have said Ms. Wallin could see her wages garnisheed if payment isn't made by the deadline.

Ms. Wallin – a former broadcaster who was appointed to the Senate in 2009 by Prime Minister Stephen Harper – has criticized the audit process as "fundamentally flawed and unfair," saying new rules were being applied retroactively, but has stayed silent since the audit's Aug. 13 release. A request for comment Tuesday wasn't immediately returned.

Land records show Ms. Wallin also owns a Toronto condo and a Saskatchewan lake property, and co-owns two properties in her hometown of Wadena, Sask.

Ms. Wallin remains a senator, but now sits as an independent, outside of the Conservative caucus.

With a report from Rick Cash in Toronto