For my money they should get rid of 1 and 2 as well. Only have a report IF you ask for one or IF they think you need one.
Me? I used to get the troops to write the 1st RO bit themselves. How the heck did I know how they were turned out off duty when they perhaps lived 50 miles away? Or what they did in their spare time.
Much is lies anyway.
Bloggs does something.
1st RO gives Bloggs the credit.
Blogg's 2RO gives Bloggs 1st RO the credit.
Blogg's 3rd RO gives Bloggs 2RO the credit
3rd ROs 1st RO gives great report for leadership as witnessed by Bloggs excellent work.