Municipalities are required by the MGA https://novascotia.ca/dma/publications/mga.asp to report travel, meals and professional development expenses. Municipalities may choose to report other expenses.
Travel expenses include, but are not limited to, accommodations, transportation and incidentals. Professional development expenses include, but are not limited to, course registration fees. Business purpose of an expense includes, but are not limited to: conferences, meetings, municipal events and professional development.
Alcohol cannot be expensed by an individual to a municipality.