The basics I try to offer when beta reading for someone is what specifically pulled me into the story. I try to narrow that down as much as possible. Then I try to point out anything that offers any confusion, particularly the mention of too many characters without me getting an idea of their specific roles in the whole. That is just a quirk of mine because I also read Hubby's first drafts which only have the names of the major players. The others have names like [secretary] or [best female friend], so with his first drafts, I get the feel for their characters before I actually know their names. I'm used to reading through just about anything, grammar mistakes, typos, and whatever else, just to get the main story line. And because I'm so brutally honest with Hubby's WIP, that runs over when I do betas. I treat them all the same, highlight and track changes and offer suggestions as I go.
Then, whatever complications I have in my own WIP is the other major thing I try to point out. Example, for this last read I did, I was struggling with POV's in my own, so I tried to point that out as much as possible, if any, and offer suggestions as to how to clear it up without re-writing the scene.