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.