AR 623-3 provides the following information on the subject:
para 2-8 b(1)a Note.Every NCOER should be reviewed by the rated NCO’s 1SG, CSM, or SGM to ensure accountability of Soldiers’ NCOERsand to supervise performance of junior NCOs (see para 2–18).
2–18. Review of DA Forms 2166-8 (NCOERs)
a. Every NCOER should be reviewed by the 1SG, SGM, or CSM to ensure accountability of Soldiers’ NCOERs and to oversee the performance of junior NCOs. This is in addition to the review by the designated reviewer in accordance with paragraph 2–15, if applicable. This is in addition to the review by the designated reviewer in accordance with paragraph 2–16, if applicable.
b. The reviewer will—
(1) Ensure that the proper rater and senior rater complete the report.
(2) Examine the evaluations rendered by the rater and senior rater to ensure they are clear, consistent, and just in accordance with known facts. Special care will be taken to ensure the specific bullet comments support the appropriate “Excellence,” “Success,” or “Needs Improvement” ratings in part IV, blocks b through f of the NCOER (see DA Pam 623–3 for definitions).
c. The reviewer will comment only when in disagreement with the rater and/or senior rater. The reviewer indicates concurrence or nonconcurrence with rater and/or senior rater by checking the appropriate box in part II and adding an enclosure, not to exceed one page (see fig 2–6). For specific instructions, see DA Pam 623–3.
Notice Para 2-18a states “should”. As a former CSM I reviewed all NCOERs for the BN and spot checked at the BDE Level, I also had the S-1 bring any concerns on specific NCOERs to my attention. Now with that stated I was not looking to change ratings I was looking for administrative issues or anything that jumped out as inappropriate or unsupported. For example if someone was given an excellent rating but the write only justified a success. This can be subjective in nature so I made sure I could justify my argument not to down grade the rating but have the rater increase the quantity or quality of the bullets to support such a rating.
Now at the BDE level did I need to check every NCOER? That depends on how well or experienced my BN CSM was in the matter. Based on Para 2-18a, I believe the review conducted by the BN CSM is sufficient in most circumstances.
The bottom line becomes how many times does the report need to be checked by a Senior NCO? If a 1SG and BN CSM have reviewed the report for accuracy is that enough. If there is a CSM that is being overly zealous or being extremely subjective the commander has the ability to intervene or provide limitations hence the word “should”.
Hope this helps!