Of course they are. However, in reality, they dont, particularly the commissioned types. In 20+ years, I have only ever seen one comment to that effect, and it sticks with me to this day:
"Sqn Ldr XXX's staff work is of a high standard, however it can sometimes be late, which leads to embarrassment further up the command chain".
That was written by a Wg Cdr Pilot on his Exec, who had repeatedly been late submitting his 1RO narratives to the Boss, leaving the OC with little or no time to compile his narratives before they were due with the Staish (in those days, all officer reports went to the CO). From that day on, the said Sqn Ldr changed his ways totally, and became a paperwork monkey, never missing a deadline again.
Earlier this year, I had a Flt Lt who was 2RO for around 6 Cpls and 5 SACs. The Cpls ones (due completion 1 Nov) were finally done by the 2nd RO in mid-Feb, and the SACs (due by 1 Mar) were completed in mid-Jun. This Flt Lt also failed their MSFT. Despite numerous prompts to both the Flt Lt, and the Sqn Ldr, it took me bringing it up at Wg Execs in front of all the other Sqn Ldrs, before this particular Sqn Ldr would get a grip of his Flt Lt. Out of the meeting, he told me how he felt let down by this Flt Lt, who had assured him they'd all been done. I challenged him to write accordingly on the OJAR - I even gave him the very words above as an example.
The spineless hypocrite wrote how this particular Flt Lt was his No1 and all tasks were completed to the highest standards and well within deadlines. At that moment I lost all respect for that guy and told him so. As someone who will tell people what they need to hear rather than what they want to hear I had no qualms about telling him what a pack of bullsh!t he'd written. He didnt say a word in reply.
That Flt Lt has just been selected for promotion partly based on the narrative he wrote.