NEC ECC: Disallowed Cost - Based on forecast Defined Cost of an AfP submission

We (the Contractor) have submitted our periodic application for payment submission and ultimately received the assessment back from the Project Manager within the period for reply. Notably, this is the first time I've seen a project manager incur Disallowed Cost against the Contractor's forecast Defined Cost.

Can the Project Manager assess an application and ultimately incur Disallowed Cost based on his forecasted estimate on resources not used to Provide the Works??