Self employed

Ask the company.  I bet the reimbursements are included on the 1099NEC.   And he should have his own records to check.  He should know what he got for services even without the 1099NEC.  He should be keeping track of his income and expenses.   So he can match it to the 1099NEC or if he doesn't get a 1099NEC from someone.   He has to report all his income.  

He should amend to add the expenses.  Did you get a Schedule C for his self employment income?