Umpire responsibilities, as listed in the rulebook and casebook, are pretty clear that a whistle is to be blown by the umpire if both teams are ready to play before 60 seconds have elapsed to end a timeout.
Most people around here don't do it, but I do, and you are supposed to. It signifies the "official" end of the timeout.
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Felix A. Madera
USAV Indoor National / Beach Zonal Referee
FIVB Qualified International Scorer
PAVO National Referee / Certified Line Judge/Scorer
WIAA/IHSA Volleyball Referee
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