The penalty for the late filing of a construction safety audit report can vary depending on the jurisdiction and the specific regulations in place. In some cases, there may be a monetary fine imposed for each day or week that the report is late. The amount of the fine can also vary depending on the severity of the delay and any potential risks to safety that may have resulted from the late filing. It is important to check the specific laws and regulations in your area to determine the exact penalties for late filing of a construction safety audit report.