A late whistle doesn't always mean said official is waiting to see if shot goes in. Sometimes the late whistle is due to the call originally not being in his primary. So he gives the primary official dibs, so to speak. If primary doesn't call a foul, or is unable to see, then as secondary, you make the call if you feel there was a foul. Seems like official is waiting to see if shot goes in, but in reality, he's just following officiating protocol. Note: Not saying some do not wait to see if shot goes in...I am sure some do. As for me? Nope. Never have. NOW...I have had instances where contact is minimal, something I would pass on, BUT then said player loses control, steps OOB, etc, etc...due to the contact. So I do go ahead and get the foul. i.e. late whistle. Simply tell the coach, I would have passed on the contact,but it......caused player to lose the ball, go OOB, etc, etc.