End of year employer Contribution and reporting on following year's 5500

[legort69]

If the 2012 5500 audit for a multiple employer plan is complete, and one of the plan adopters declares a 2012 employer contribution after its audit is finalized, can the employer deduction be included on the 2013 5500 even if the employer takes the deduction for 2012, or must the employer deduction be the same year for the 5500 and the corporate tax year? (assume both calendar year).

The Plan Administrator did not want to go through the hassle of appending the audit report.