Correcting Form 5500 filed without Audit Report?

I have a question on filing an amended Form 5500 to include the audit report with the following facts:

The Form 5500 for 2022 was initially field without the required audit report. The plan sponsor has received and paid a penalty notice from the IRS regarding the incomplete filing, but has not received anything from the DOL. The audit is now complete and they ready to file an amended 5500 with the audit report. Do they do this through the DFVCP? 

My understanding is the DOL Delinquent Filer VCP is used for when no filing was made.  If a filing was made without the audit report, that is a deficient filing, but nonetheless a filing which can be amended.  With respect to the DOL, as long as the plan has not received the dreaded NOR letter (Notice of Rejection), the they will accept the amended form.

Agreed--file the version with the auditor's report as an amended 5500 under DFVCP.

Too bad the plan sponsor paid the IRS penalty already. It's possible the IRS would rescind the penalty after the administrator files under DFVCP (which is only an option if DOL has not assessed a penalty. as @Paul I noted).