Upon completion of the DWSELF audit, (or if an audit is not performed, following

Upon completion of the DWSELF audit, (or if an audit is not performed, following final payment of DWSELF loan funds to the loan recipient, or upon expiration of any deadlines established by the loan agreement or the Department staff) the Department staff will transmit to the loan recipient a copy of the audit, if performed, and a final determination of allowable costs and payments due the loan recipient or repayments due the State. The final determination will also establish a 30-day appeal deadline, as required by (3) below, and will require repayment of any overpayment with an interest penalty to begin accruing on the appeal deadline. The interest penalty will be as established in Section III.E.(6) of this regulation.