Make a note of the alleged problem

Make a written report of what you have found.

The list of all the comments from all reviewers together, becomes an action list for the author. That has to be recorded, nobody remembers it all.

As soon as the answer to a checklist question is "no", or "probably not" or "I doubt it", there is something to report. The reviewer describes the problem.

If a cloud application such as Google Docs or Office365 is used, you can simply add review comments in the appropriate position. When it comes to offline documents, it is better to make a form in advance with a table and line numbers.

In this way the author gets something that is easy to merge into one list.