In the United States Army, the morning report is a document produced every morning of the year for every basic unit of the Army, by the unit clerk, detailing personnel changes for the day.

The report is signed by the unit's Commanding officer, and submitted to the appropriate higher administrative unit. Eventually, it is the source for tabulation of records electronically.

The morning report details changes in the status of soldiers in the unit on the day the change occurs, including for example, transferring to or from the unit, temporarily assigned elsewhere, on leave, AWOL or deserted, in custody, promoted or demoted, and other such information.

When a soldier is transferred to or from another unit, his or her orders specify an EDCSA specifying the exact date that the soldier is counted as leaving one unit and officially entering the other. The morning reports of the respective units will show the soldier transferred out, or in, on that date, as the case may be.

In this fashion, the morning report provides a complete history of changes in a unit's personnel.