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The NFHS Officials Manual says to sound the whistle prior to resuming play following a time-out in 2.4.3 D(4) & 3.4.3 D(4) on pages 39 & 76 (2-man and 3-man references, respectively). It doesn't specify to do this only when resuming with a throw-in. We all know that there are three ways of making a dead ball live: jump ball, throw-in, and free throw. Therefore, I sound my whistle prior to putting the ball into play no matter how it will be resumed following a time-out. It doesn't seem to be a big deal to me to step into the lane and give a quick tweet of the whistle before saying how many throws will be attempted, but I know that not everyone does it that way. However, since you asked, I do and it is in the manual.
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