Just to keep the debate rolling.

Who actually has a process of moderating comments or at least it being referred to a higher / further power, e.g. it being seen by the form tutor / head of year / head of department?
If deemed inappropriate, do any schools change that comment and is a record kept?

I'm just wondering what happens, even though a parent hasn't requested the info, do schools have a process whereby they check the data, and if so, is it okay to calm the comment down retrospectively, or does a record have to be kept?

I can imagine there are systems out there riddled with inappropriate, heat of the moment comments.

We have reports that are run by heads of year and can be by heads of dep. also, and the deputy head also runs off a student summary for use in 1-1 interviews with kids, but i don't think many of them include the actual comments.