A wide array of dynamic bandwidth allocation (DBA) mechanisms have recently been proposed for improving bandwidth utilization and reducing idle times and packets delays in passive optical networks (PONs). The DBA evaluation studies commonly assumed that the report message for communicating the bandwidth demands of the distributed optical network units (ONUs) to the central optical line terminal (OLT) is scheduled for the end of an ONU's upstream transmission, after the ONU's payload data transmissions. In this article, we conduct a detailed investigation of the impact of the report message scheduling (RMS), either at the beginning (i.e., before the pay load data) or the end of an ONU upstream transmission on PON performance. We analytically characterize the reduction in channel idle time with reporting at the beginning of an upstream transmission compared to reporting at the end. Our extensive simulation experiments consider both the Ethernet Passive Optical Networking (EPON) standard and the Gigabit PON (GPON) standard. We find that for DBAs with offline sizing and scheduling of ONU upstream transmission grants at the end of a polling cycle, which processes requests from all ONUs, reporting at the beginning gives substantial reductions of mean packet delay at high loads. For high-performing DBAs with online grant sizing and scheduling, which immediately processes individual ONU requests, or interleaving of ONUs groups, both reporting at the beginning or end give essentially the same average packet delays.