▁called ▁after ▁a ▁play ▁is ▁over ▁or ▁prior ▁to ▁a ▁snap ▁( since ▁the ▁ball ▁is ▁dead ▁anyway ), ▁the ▁ref eree , ▁the ▁officials ▁who ▁threw ▁the ▁flags ▁and ▁other ▁officials ▁with ▁a ▁view ▁of ▁the ▁play ▁confer ▁on ▁whether ▁an ▁inf raction ▁was ▁actually ▁committed , ▁what ▁it ▁was , ▁and ▁who ▁committed ▁it . ▁The ▁final ▁determ ination ▁and ▁assess ment ▁of ▁the ▁penalty ▁is ▁the ▁sole ▁responsibility ▁of ▁the ▁ref eree . ▁The ▁ref eree ▁then ▁makes ▁initial ▁body ▁signals ▁to ▁the ▁press ▁box ▁indicating ▁what ▁fou ls ▁were ▁committed ▁and ▁the ▁team ▁that ▁committed ▁them , ▁the ▁latter ▁shown ▁by ▁extending ▁the ▁arm ▁toward ▁that ▁team ' s ▁end ▁zone . ▁ ▁The ▁ref eree ▁then ▁conf ers ▁with ▁the ▁off ended ▁team ' s ▁on - field ▁captain ▁to ▁find ▁out ▁whether ▁the ▁off ended ▁team ▁would ▁rather ▁decl ine ▁the ▁penalty ▁and ▁take ▁the ▁result ▁of ▁the ▁play . ▁The ▁result ▁of ▁the ▁play ▁may ▁be ▁more ▁advantage ous ▁to ▁the ▁off ended ▁team , ▁especially , ▁for ▁example , ▁if ▁time ▁is ▁running ▁out ▁in ▁the ▁half ▁and ▁a ▁ 7 - yard ▁gain ▁is ▁a ▁better ▁option ▁than ▁a ▁ 5 - yard ▁penalty . ▁However , ▁the ▁ref eree ▁may ▁not ▁have ▁to ▁confer ▁with ▁the ▁team ▁captain ▁because ▁the ▁choice ▁is ▁fairly ▁obvious ▁( such ▁as ▁when ▁the ▁defense ▁commits ▁a ▁f oul ▁during ▁a ▁play ▁in ▁which ▁the ▁off ense ▁scores ▁a ▁touch down ). ▁After ▁any ▁final ▁conference , ▁the