Thank you so much for your very helpful response. I understand, from what my friend told me, that no explanation was given for the expenses having been disallowed. Given this, I think it would probably be best for him to call the auditor so that he can ask why they were disallowed. This will allow him to either clear up any misunderstanding or take steps to ensure that he doesn't make similar mistake(s) in future. Thank you so much once again.
