Responding to a significant oil spill is a logistical and organizational challenge for both the public and private sector. Significant organizational improvements have occurred as a result of the Oil Pollution Act of 1990 (OPA 90). One of the challenges that continues to exist is the ability to keep track of both physical and fiscal resources. Many large oil companies and other organizations have plans in place that are capable of spending resources at a rate in excess of $5 million per day. Federal expenditures and commitments during a large spill could easily approximate the same amount. The task of keeping track of both public and private expenditures could be facilitated if there were preagreement on the need for format, detail, and frequency of summary accounting data. The hypothesis is that this would help control resource management and create a disciplined environment within the construct of the unified command structure.