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To answer the OP...
For penalties that are succeeding or subsequent KO penalties, I initially signal and then the BJ or U will wait the 1 minute intermission, and then repeat the signal with ball at feet and then walk off the penalty.
For fouls that occur during the kick including encroachment and Free kick OOB, I signal and BJ/U walks off the penalty.
Not sure where in the mechanic manual that it states to signal before enforcing, but that is the universally accepted order.
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