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In NCAA it is required. In the high school games I do, the Board I belong to has declared that we do NOT inform the coaches. The rationale is due to a state tournament situation a couple of years ago where the official scorer provided the wrong info to an official and subsequently, a "T" ended up being given later on when the Coach requested and was granted his last timeout when in fact he didn't have any left. After that, our Board's executive committee decided that our officials were not to notify the coach how many timeouts he/she had left.
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