In this case, these were uncovered, I believe, as part of an internal audit. It's basically an audit of claims claimed under the agreement. They'll go through and audit the claims that are made and make sure the expenses are in accordance with the agreement.
I'm going from my memory here, but they found five cases where there were significant issues with the claims made. I don't have an answer on why they don't think these items are recoverable. Typically, it's because the organization no longer exists or is no longer solvent. That is often the reason.