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IMO, there should never be surprises in performance reviews. These issues should be routinely addressed in your 1:1 meetings with the employee. Get to the root cause of why they are late. Are they in too many meetings? Do they need training? Etc...
Have they had their performance review yet? If not, it seems like that would be the best time to address it. They need to be made aware that these are issues that need to be dealt with. They likely already know they're cutting corners, of course, but documenting it and restating expectations should help get them in line.
Have you given them any feedback yet? How responsive are they to feedback? I think a lot of it depends on if they're willing to make the changes necessary or if they simply don't care. You can work with somebody who wants to get better, but how do you help somebody somebody who doesn't care?
It's unacceptable. You have to show them authority especially when you know that what you are asking them to do is within the scope of their responsibilities. Anyway, just keep every situation documented so you can show him that during the performance assessment.
Is the employee under your management, or are you both at the same level? For me, I'd just let it go and let someone else deal with it unless I was their supervisor.
I would not be waiting until a performance review to address this. Have the specific examples of the issues you are seeing and invite the employee to a meeting. Explain the purpose of the meeting is to review some situations that need to be discussed. Explain the summary, explain the specifics and your expectations vs. these. Find out if there is anything specific causing these (there could be personal issues etc). Agree a review again in 4 weeks / 3 months etc. Email a summary and the agreed actions to the employee and HR, if needed, as documented evidence. That should be the end of it. If not, you move to a formal performance improvement plan and process.