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While in NFHS it is essentially no penalty, in other rule sets there are penalties for an unreported sub. I do not consider it to be preventive umpiring to bring it to the team or coaches attention. Yes, in FED it is basically nothing, but in most other rule sets there are penalties the opposing team could use to their advantage on both offense and defense. If you bring it to the offending teams attention you are removing the other teams ability to appeal that infraction. As a general rule I treat all rule sets the same and it is the offended teams responsibility to appeal it.
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