diff --git a/alembic/versions/509010f13e8b_accounting_vaultcreation_ofac.py b/alembic/versions/509010f13e8b_accounting_vaultcreation_ofac.py
index d55a1df..0791584 100644
--- a/alembic/versions/509010f13e8b_accounting_vaultcreation_ofac.py
+++ b/alembic/versions/509010f13e8b_accounting_vaultcreation_ofac.py
@@ -42,6 +42,7 @@ def upgrade() -> None:
     op.create_index(op.f('ix_accounting_time'), 'accounting', ['time'], unique=False)
     op.create_index(op.f('ix_accounting_token'), 'accounting', ['token'], unique=False)
     op.create_index(op.f('ix_accounting_account'), 'accounting', ['account'], unique=False)
+    op.create_index(op.f('ix_accounting_chain_id'), 'accounting', ['chain_id'], unique=False)
     op.create_table('ofac',
     sa.Column('address', sa.String(), nullable=False),
     sa.PrimaryKeyConstraint('address')
@@ -63,31 +64,60 @@ def upgrade() -> None:
     sa.PrimaryKeyConstraint('chain', 'owner', 'num')
     )
     op.create_index('ix_vault_address_not_null', 'vaultcreationrequest', ['vault'], unique=False, postgresql_where='vault IS NOT NULL')
-    op.create_table('accounts',
+    op.create_table('account',
     sa.Column('chain', dexorder.database.column_types.Blockchain(), nullable=False),
     sa.Column('address', sa.String(), nullable=False),
     sa.Column('kind', sa.Enum('Admin', 'OrderFee', 'GasFee', 'FillFee', 'Execution', name='accountkind'), nullable=False),
     sa.Column('balances', dexorder.database.column_types.Balances(astext_type=sa.Text()), server_default='{}', nullable=False),
     sa.PrimaryKeyConstraint('chain', 'address')
     )
-    op.create_index(op.f('ix_accounts_kind'), 'accounts', ['kind'], unique=False)
+    op.create_index(op.f('ix_account_kind'), 'account', ['kind'], unique=False)
+
+    op.create_table('reconciliation',
+    sa.Column('id', sa.Integer(), autoincrement=True, nullable=False),
+    sa.Column('chain', dexorder.database.column_types.Blockchain(), nullable=False),
+    sa.Column('address', sa.String(), nullable=False),
+    sa.Column('accounting_id', sa.Integer(), nullable=False),
+    sa.Column('height', sa.Integer(), nullable=False),
+    sa.Column('balances', dexorder.database.column_types.Balances(astext_type=sa.Text()), server_default='{}', nullable=False),
+    sa.ForeignKeyConstraint(['chain', 'address'], ['account.chain', 'account.address'], ondelete='CASCADE'),
+    sa.PrimaryKeyConstraint('id')
+    )
+    op.create_index(op.f('ix_reconciliation_accounting_id'), 'reconciliation', ['accounting_id'], unique=False)
+    op.create_index(op.f('ix_reconciliation_address'), 'reconciliation', ['address'], unique=False)
+    op.create_index(op.f('ix_reconciliation_chain'), 'reconciliation', ['chain'], unique=False)
+    op.create_index(op.f('ix_reconciliation_height'), 'reconciliation', ['height'], unique=False)
+
+    op.create_table('tosacceptance',
+    sa.Column('id', sa.Integer(), autoincrement=True, nullable=False),
+    sa.Column('ipaddr', sa.String(), nullable=False),
+    sa.Column('time', sa.DateTime(), nullable=False),
+    sa.Column('version', sa.DateTime(), nullable=False),
+    sa.PrimaryKeyConstraint('id')
+    )
+
 
 
 def downgrade() -> None:
-    op.drop_index(op.f('ix_accounting_account'), table_name='accounting')
-    op.drop_index(op.f('ix_accounts_kind'), table_name='accounts')
-    op.drop_table('accounts')
+    op.drop_table('tosacceptance')
+    op.drop_index(op.f('ix_reconciliation_height'), table_name='reconciliation')
+    op.drop_index(op.f('ix_reconciliation_chain'), table_name='reconciliation')
+    op.drop_index(op.f('ix_reconciliation_address'), table_name='reconciliation')
+    op.drop_index(op.f('ix_reconciliation_accounting_id'), table_name='reconciliation')
+    op.drop_table('reconciliation')
+    op.drop_index(op.f('ix_account_kind'), table_name='account')
+    op.drop_table('account')
     op.drop_index('ix_vault_address_not_null', table_name='vaultcreationrequest', postgresql_where='vault IS NOT NULL')
     op.drop_table('vaultcreationrequest')
     op.drop_table('ofacalerts')
-    # op.execute('drop sequence ofacalerts_id_seq')  # autoincrement sequence
     op.drop_table('ofac')
+    op.drop_index(op.f('ix_accounting_chain_id'), table_name='accounting')
+    op.drop_index(op.f('ix_accounting_account'), table_name='accounting')
     op.drop_index(op.f('ix_accounting_token'), table_name='accounting')
     op.drop_index(op.f('ix_accounting_time'), table_name='accounting')
     op.drop_index(op.f('ix_accounting_subcategory'), table_name='accounting')
     op.drop_index(op.f('ix_accounting_category'), table_name='accounting')
     op.drop_table('accounting')
-    # op.execute('drop sequence accounting_id_seq')  # autoincrement sequence
     op.execute('drop type accountkind')  # enum type
     op.execute('drop type accountingcategory')  # enum type
     op.execute('drop type accountingsubcategory')  # enum type
diff --git a/conf/mock/.secret-mock.toml b/conf/mock/.secret-mock.toml
index 3b60898..8646d35 100644
--- a/conf/mock/.secret-mock.toml
+++ b/conf/mock/.secret-mock.toml
@@ -9,9 +9,9 @@ accounts = [
 #    '0x59c6995e998f97a5a0044966f0945389dc9e86dae88c7a8412f4603b6b78690d', # 0x70997970C51812dc3A010C7d01b50e0d17dc79C8
 #    '0x5de4111afa1a4b94908f83103eb1f1706367c2e68ca870fc3fb9a804cdab365a', # 0x3C44CdDdB6a900fa2b585dd299e03d12FA4293BC
 #    '0x7c852118294e51e653712a81e05800f419141751be58f605c371e15141b007a6', # 0x90F79bf6EB2c4f870365E785982E1f101E93b906
-    '0x47e179ec197488593b187f80a00eb0da91f1b9d0b13f8733639f19c30a34926a', # 0x15d34AAf54267DB7D7c367839AAf71A00a2C6A65
+#    '0x47e179ec197488593b187f80a00eb0da91f1b9d0b13f8733639f19c30a34926a', # 0x15d34AAf54267DB7D7c367839AAf71A00a2C6A65
     '0x8b3a350cf5c34c9194ca85829a2df0ec3153be0318b5e2d3348e872092edffba', # 0x9965507D1a55bcC2695C58ba16FB37d819B0A4dc
-#    '0x92db14e403b83dfe3df233f83dfa3a0d7096f21ca9b0d6d6b8d88b2b4ec1564e', # 0x976EA74026E726554dB657fA54763abd0C3a0aa9
+    '0x92db14e403b83dfe3df233f83dfa3a0d7096f21ca9b0d6d6b8d88b2b4ec1564e', # 0x976EA74026E726554dB657fA54763abd0C3a0aa9
 #    '0x4bbbf85ce3377467afe5d46f804f221813b2bb87f24d81f60f1fcdbf7cbf4356', # 0x14dC79964da2C08b23698B3D3cc7Ca32193d9955
 #    '0xdbda1821b80551c9d65939329250298aa3472ba22feea921c0cf5d620ea67b97', # 0x23618e81E3f5cdF7f54C3d65f7FBc0aBf5B21E8f
 #    '0x2a871d0798f97d79848a013d4936a73bf4cc922c825d33c1cf7073dff6d409c6', # 0xa0Ee7A142d267C1f36714E4a8F75612F20a79720
diff --git a/src/dexorder/accounting.py b/src/dexorder/accounting.py
index 90cf006..58158f6 100644
--- a/src/dexorder/accounting.py
+++ b/src/dexorder/accounting.py
@@ -1,18 +1,19 @@
 import asyncio
 import logging
 
+from sqlalchemy import select, func
 from typing_extensions import Optional
 from web3.exceptions import ContractLogicError
 from web3.types import EventData
 
-from dexorder import db, dec, NATIVE_TOKEN, from_timestamp, config, ADDRESS_0, now
+from dexorder import db, dec, NATIVE_TOKEN, from_timestamp, config, ADDRESS_0, now, Account
 from dexorder.base import TransactionReceiptDict
 from dexorder.base.chain import current_chain
-from dexorder.blocks import get_block_timestamp
-from dexorder.contract import ContractProxy
+from dexorder.blocks import get_block_timestamp, get_block, current_block
 from dexorder.contract.dexorder import get_factory_contract, get_mirrorenv, get_mockenv
 from dexorder.database.model.accounting import AccountingSubcategory, Accounting, AccountingCategory, AccountKind, \
-    Accounts
+    DbAccount, Reconciliation
+from dexorder.feemanager import FeeManager
 from dexorder.pools import mark_to_market, pool_prices, get_pool, add_mark_pool, quotes
 from dexorder.tokens import adjust_decimals as adj_dec, get_token, get_balance
 from dexorder.util import hexstr
@@ -21,12 +22,9 @@ log = logging.getLogger(__name__)
 
 accounting_initialized = False
 
-# noinspection PyTypeChecker
-order_fee_account_addr: str = None
-# noinspection PyTypeChecker
-gas_fee_account_addr: str = None
-# noinspection PyTypeChecker
-fill_fee_account_addr: str = None
+
+class ReconciliationException(Exception):
+    pass
 
 
 async def initialize_accounting():
@@ -39,16 +37,6 @@ async def initialize_accounting():
 
 
 async def initialize_accounts():
-    factory_contract = get_factory_contract()
-    implementation_address = await factory_contract.implementation()
-    fee_manager_address = await ContractProxy(implementation_address, 'IVaultImpl').feeManager()
-    fee_manager = ContractProxy(fee_manager_address, 'IFeeManager')
-    global order_fee_account_addr, gas_fee_account_addr, fill_fee_account_addr
-    order_fee_account_addr, gas_fee_account_addr, fill_fee_account_addr = await asyncio.gather(
-        fee_manager.orderFeeAccount(),
-        fee_manager.gasFeeAccount(),
-        fee_manager.fillFeeAccount()
-    )
     # Since this is called by top-level main functions outside the Runner, we trigger an explicit db commit/rollback
     try:
         # noinspection PyStatementEffect
@@ -60,15 +48,15 @@ async def initialize_accounts():
 
 
 async def initialize_accounts_2():
-    of_account = ensure_account(order_fee_account_addr, AccountKind.OrderFee)
-    gf_account = ensure_account(gas_fee_account_addr, AccountKind.GasFee)
-    ff_account = ensure_account(fill_fee_account_addr, AccountKind.FillFee)
+    fm = await FeeManager.get()
+    of_account = ensure_account(fm.order_fee_account_addr, AccountKind.OrderFee)
+    gf_account = ensure_account(fm.gas_fee_account_addr, AccountKind.GasFee)
+    ff_account = ensure_account(fm.fill_fee_account_addr, AccountKind.FillFee)
+    exe_accounts = [ensure_account(account.address, AccountKind.Execution) for account in Account.all()]
     if current_chain.get().id in [1337, 31337]:
-        log.debug('initializing debug accounts')
+        log.debug('adjusting debug account balances')
         await asyncio.gather(
-            adjust_balance(of_account),
-            adjust_balance(gf_account),
-            adjust_balance(ff_account),
+            *map(adjust_balance, (of_account, gf_account, ff_account, *exe_accounts))
         )
 
 
@@ -119,26 +107,29 @@ async def initialize_mark_to_market():
 
 async def handle_feeaccountschanged(fee_accounts: EventData):
     try:
-        global order_fee_account_addr, gas_fee_account_addr, fill_fee_account_addr
         order_fee_account_addr = fee_accounts['args']['orderFeeAccount']
         gas_fee_account_addr = fee_accounts['args']['gasFeeAccount']
         fill_fee_account_addr = fee_accounts['args']['fillFeeAccount']
-        await initialize_accounts_2()
     except KeyError:
         log.warning(f'Could not parse FeeAccountsChanged {fee_accounts}')
         return
+    fm = await FeeManager.get()
+    fm.order_fee_account_addr = order_fee_account_addr
+    fm.gas_fee_account_addr = gas_fee_account_addr
+    fm.fill_fee_account_addr = fill_fee_account_addr
+    await initialize_accounts_2()
 
 
-def ensure_account(addr: str, kind: AccountKind):
+def ensure_account(addr: str, kind: AccountKind) -> DbAccount:
     chain = current_chain.get()
-    found = db.session.get(Accounts, (chain, addr))
+    found = db.session.get(DbAccount, (chain, addr))
     if found:
         if found.kind != kind:
             log.warning(f'Account {addr} has wrong kind {found.kind} != {kind}')
             found.kind = kind
             db.session.add(found)
     else:
-        found = Accounts(chain=chain, address=addr, kind=kind, balances={})
+        found = DbAccount(chain=chain, address=addr, kind=kind, balances={})
         db.session.add(found)
     return found
 
@@ -156,9 +147,10 @@ async def accounting_transfer(receipt: TransactionReceiptDict, token: str, sende
 
 async def accounting_transaction_gas(receipt: TransactionReceiptDict, subcategory: AccountingSubcategory):
     """ Accounts for the gas spent on the given transaction """
+    amount = dec(receipt['gasUsed']) * dec(receipt['effectiveGasPrice'])
     await add_accounting_row( receipt['from'],
         hexstr(receipt['blockHash']), hexstr(receipt['transactionHash']),
-        AccountingCategory.Expense, subcategory, NATIVE_TOKEN, -dec(receipt['gasUsed'])
+        AccountingCategory.Expense, subcategory, NATIVE_TOKEN, -amount
     )
 
 
@@ -171,9 +163,10 @@ async def accounting_placement(order_placed: EventData):
     except KeyError:
         log.warning(f'Rogue DexorderPlacedEvent in tx {hexstr(tx_id)}')
         return
-    await add_accounting_row( order_fee_account_addr, block_hash, tx_id, AccountingCategory.Income,
+    fm = await FeeManager.get()
+    await add_accounting_row( fm.order_fee_account_addr, block_hash, tx_id, AccountingCategory.Income,
                              AccountingSubcategory.OrderFee, NATIVE_TOKEN, order_fee)
-    await add_accounting_row( gas_fee_account_addr, block_hash, tx_id, AccountingCategory.Income,
+    await add_accounting_row( fm.gas_fee_account_addr, block_hash, tx_id, AccountingCategory.Income,
                              AccountingSubcategory.GasFee, NATIVE_TOKEN, gas_fee)
 
 
@@ -181,8 +174,9 @@ async def accounting_fill(fill: EventData, out_token: str):
     block_hash = hexstr(fill['blockHash'])
     tx_id = hexstr(fill['transactionHash'])
     fee = int(fill['args']['fillFee'])
-    await add_accounting_row(fill_fee_account_addr, block_hash, tx_id, AccountingCategory.Income,
-                             AccountingSubcategory.FillFee, out_token, fee, adjust_decimals=True)
+    fm = await FeeManager.get()
+    await add_accounting_row(fm.fill_fee_account_addr, block_hash, tx_id, AccountingCategory.Income,
+                             AccountingSubcategory.FillFee, out_token, fee)
 
 
 async def add_accounting_row(account: str, block_hash: Optional[str], tx_id: Optional[str], category, subcategory, token, amount, note=None,
@@ -201,15 +195,81 @@ async def add_accounting_row(account: str, block_hash: Optional[str], tx_id: Opt
         chain_id=current_chain.get().id, tx_id=tx_id,
     ))
     # Adjust database account if it exists
-    account_db = db.session.get(Accounts, (current_chain.get(), account))
+    account_db = db.session.get(DbAccount, (current_chain.get(), account))
     if account_db is not None:
-        new_amount = account_db.balances.get(token,dec(0)) + amount
+        new_amount = account_db.balances.get(token, dec(0)) + amount
         if new_amount < 0:
             log.error(f'negative balance for account {account} when applying accounting row {time} {category} {subcategory} {token} {amount} ${value}')
         account_db.balances[token] = new_amount
         db.session.add(account_db)  # deep changes would not be detected by the ORM
+    else:
+        log.warning(f'No db account found for {account}')
 
-async def adjust_balance(account: Accounts, token=NATIVE_TOKEN, subcategory=AccountingSubcategory.InitialBalance, note=None):
+async def adjust_balance(account: DbAccount, token=NATIVE_TOKEN, subcategory=AccountingSubcategory.InitialBalance, note=None):
     true_balance = await get_balance(account.address, token)
-    amount = true_balance - account.balances.get(token,dec(0))
-    await add_accounting_row(account.address, None, None, AccountingCategory.Special, subcategory, NATIVE_TOKEN, amount, note)
+    amount = true_balance - account.balances.get(token, dec(0))
+    await add_accounting_row(account.address, None, None, AccountingCategory.Special, subcategory, NATIVE_TOKEN, amount, note, adjust_decimals=False)
+
+
+async def reconcile(account: DbAccount, block_id: Optional[str] = None, last_accounting_row_id: Optional[int] = None):
+    # Fetch the latest reconciliation for the account
+    latest_recon = db.session.execute(
+        select(Reconciliation).where(
+            Reconciliation.account == account
+        ).order_by(Reconciliation.accounting_id.desc()).limit(1)
+    ).scalar_one_or_none()
+    first_accounting_row_id = latest_recon.accounting_id+1 if latest_recon else None
+
+    # Retrieve the end height corresponding to the block_id
+    block = await get_block(block_id) if block_id else current_block.get()
+    chain_id = current_chain.get().id
+
+    balances = dict(latest_recon.balances) if latest_recon else {}
+
+    # Retrieve all accounting rows for this account within the reconciliation period
+    accounting_query = select(Accounting).where(
+        Accounting.chain_id == chain_id,
+        Accounting.account == account.address,
+    )
+    if first_accounting_row_id is not None:
+        accounting_query = accounting_query.where(Accounting.id >= first_accounting_row_id)
+    if last_accounting_row_id is not None:
+        accounting_query = accounting_query.where(Accounting.id <= last_accounting_row_id)
+    accounting_query = accounting_query.order_by(Accounting.id)
+    accounting_rows = db.session.execute(accounting_query).scalars().all()
+
+    if last_accounting_row_id is None:
+        last_accounting_row_id = db.session.execute(select(func.max(Accounting.id))).scalar_one_or_none()
+        if last_accounting_row_id is None:
+            log.warning("No records found in the Accounting table")
+            return
+
+    # Update balances using accounting rows
+    for row in accounting_rows:
+        balances[row.token] = balances.get(row.token, dec(0)) + row.amount
+
+    # Verify balances with the stored DbAccount balances
+    for token, balance in balances.items():
+        db_balance = account.balances.get(token, dec(0))
+        if balance != db_balance:
+            raise ReconciliationException(
+                f"DB mismatch in balances for account {account.address} token {token}: accounting={balance} db={db_balance}"
+            )
+        on_chain_balance = await get_balance(account.address, token)
+        if balance != on_chain_balance:
+            raise ReconciliationException(
+                f"Blockchain mismatch for account {account.address} token {token}: accounting={balances[token]} on-chain={on_chain_balance}"
+            )
+
+    # Create a new reconciliation record
+    new_recon = Reconciliation(
+        chain = current_chain.get(),
+        address=account.address,
+        accounting_id=last_accounting_row_id,
+        height=block.height,
+        balances=balances,
+    )
+    db.session.add(new_recon)
+    db.session.commit()
+    log.info(f'reconciled account {account.address} at height {block.height}')
+
diff --git a/src/dexorder/base/account.py b/src/dexorder/base/account.py
index b3660c1..a0ca521 100644
--- a/src/dexorder/base/account.py
+++ b/src/dexorder/base/account.py
@@ -18,7 +18,12 @@ log = logging.getLogger(__name__)
 class Account (LocalAccount):
     _main_account = None
     _pool = None
-    _pool_count = 0
+    _all = []
+
+    @staticmethod
+    def all():
+        Account._init_pool()
+        return Account._all
 
     @staticmethod
     def get():
@@ -41,21 +46,19 @@ class Account (LocalAccount):
         except asyncio.TimeoutError:
             log.error('waiting for an available account')
             result = await Account._pool.get()
-        Account._pool_count -= 1
         return result
 
     @staticmethod
     def _init_pool():
         if Account._pool is None:
             Account._pool = asyncio.Queue()
-            Account._pool_count = 0
             for key in config.accounts:
                 local_account = eth_account.Account.from_key(key)
                 account = Account(local_account)
                 if Account._main_account is None:
                     Account._main_account = account
                 Account._pool.put_nowait(account)
-                Account._pool_count += 1
+                Account._all.append(account)
 
 
     def __init__(self, local_account: LocalAccount): # todo chain_id?
@@ -81,7 +84,6 @@ class Account (LocalAccount):
 
     def release(self):
         Account._pool.put_nowait(self)
-        Account._pool_count += 1
 
     def __str__(self):
         return self.address
diff --git a/src/dexorder/base/chain.py b/src/dexorder/base/chain.py
index 70e4cec..d9041bd 100644
--- a/src/dexorder/base/chain.py
+++ b/src/dexorder/base/chain.py
@@ -35,6 +35,9 @@ class Blockchain:
     def __str__(self):
         return self.name
 
+    def __hash__(self):
+        return self.id
+
     _instances_by_id = {}
     _instances_by_name = {}
 
diff --git a/src/dexorder/bin/reconcile.py b/src/dexorder/bin/reconcile.py
new file mode 100644
index 0000000..6ae4a8e
--- /dev/null
+++ b/src/dexorder/bin/reconcile.py
@@ -0,0 +1,30 @@
+import logging
+
+from sqlalchemy import select
+
+from dexorder import db, blockchain
+from dexorder.accounting import reconcile
+from dexorder.bin.executable import execute
+from dexorder.blocks import current_block, fetch_latest_block
+from dexorder.database.model import DbAccount
+
+log = logging.getLogger(__name__)
+
+async def main():
+    await blockchain.connect()
+    db.connect()
+    current_block.set(await fetch_latest_block())
+    try:
+        accounts = db.session.execute(select(DbAccount)).scalars().all()
+        for account in accounts:
+            await reconcile(account)
+        db.session.commit()
+        log.info('Reconciliation complete')
+    except:
+        db.session.rollback()
+        raise
+
+
+if __name__ == '__main__':
+    execute(main())
+    
\ No newline at end of file
diff --git a/src/dexorder/blocks.py b/src/dexorder/blocks.py
index 9907645..69dabb0 100644
--- a/src/dexorder/blocks.py
+++ b/src/dexorder/blocks.py
@@ -17,6 +17,7 @@ from dexorder import current_w3, config, db, Blockchain
 from dexorder.base.block import Block, BlockInfo, latest_block
 from dexorder.base.chain import current_chain
 from dexorder.database.model import DbBlock
+from dexorder.util import hexbytes
 
 log = logging.getLogger(__name__)
 
@@ -35,6 +36,11 @@ class FetchLock:
         self.exception = None
 
 
+async def fetch_latest_block() -> Block:
+    blockdata = await current_w3.get().eth.get_block('latest')
+    return Block(current_chain.get(), blockdata)
+
+
 async def _fetch(fetch: FetchLock, chain_id: int, block_id: Union[int,bytes]) -> Optional[Block]:
     # try database first
     if config.cache_blocks_in_db and db:
@@ -75,8 +81,10 @@ def cache_block(block: Block, confirmed=False):
             confirmed=confirmed, data=block.data))
 
 
-async def get_block(block_id: Union[bytes,int], *, chain_id=None) -> Block:
+async def get_block(block_id: Union[bytes,str,int], *, chain_id=None) -> Block:
     # log.debug(f'get_block {block_id}')
+    if type(block_id) is str:
+        block_id = hexbytes(block_id)
     if chain_id is None:
         chain_id = current_chain.get().id
 
diff --git a/src/dexorder/contract/dexorder.py b/src/dexorder/contract/dexorder.py
index 531bac3..1a1582e 100644
--- a/src/dexorder/contract/dexorder.py
+++ b/src/dexorder/contract/dexorder.py
@@ -21,11 +21,11 @@ log.info(f'Version: {version}')
 
 chain_info = version['chainInfo']
 
-for chain_id, info in chain_info.items():
-    chain_id = int(chain_id)
-    _factory[chain_id] = ContractProxy(info['factory'], 'VaultFactory')
-    _dexorder[chain_id] = ContractProxy(info['dexorder'], 'Dexorder')
-    _vault_init_code_hash[chain_id] = to_bytes(hexstr=info['vaultInitCodeHash'])
+for _chain_id, info in chain_info.items():
+    _chain_id = int(_chain_id)
+    _factory[_chain_id] = ContractProxy(info['factory'], 'VaultFactory')
+    _dexorder[_chain_id] = ContractProxy(info['dexorder'], 'Dexorder')
+    _vault_init_code_hash[_chain_id] = to_bytes(hexstr=info['vaultInitCodeHash'])
 
 def get_by_chain(d):
     return d[current_chain.get().id]
@@ -66,3 +66,11 @@ def VaultContract(addr):
 
 def DexorderContract(addr):
     return ContractProxy(addr, 'Dexorder')
+
+
+async def get_fee_manager_contract():
+    factory_contract = get_factory_contract()
+    implementation_address = await factory_contract.implementation()
+    fee_manager_address = await ContractProxy(implementation_address, 'IVaultImpl').feeManager()
+    fee_manager = ContractProxy(fee_manager_address, 'IFeeManager')
+    return fee_manager
diff --git a/src/dexorder/database/column_types.py b/src/dexorder/database/column_types.py
index 74d4b4c..72a41dd 100644
--- a/src/dexorder/database/column_types.py
+++ b/src/dexorder/database/column_types.py
@@ -83,7 +83,7 @@ class DecimalNumeric (TypeDecorator):
         return value
 
     def process_result_value(self, value, dialect):
-        return dec(value)
+        return None if value is None else dec(value)
 
 
 class Balances (TypeDecorator):
diff --git a/src/dexorder/database/model/__init__.py b/src/dexorder/database/model/__init__.py
index 87ddda2..bf38065 100644
--- a/src/dexorder/database/model/__init__.py
+++ b/src/dexorder/database/model/__init__.py
@@ -7,5 +7,6 @@ from .orderindex import OrderIndex
 from .pool import Pool
 from .token import Token
 from .ofac import OFAC, OFACAlerts
-from .accounting import Accounting
+from .accounting import Accounting, DbAccount
 from .vaultcreationrequest import VaultCreationRequest
+from .tos import TOSAcceptance
diff --git a/src/dexorder/database/model/accounting.py b/src/dexorder/database/model/accounting.py
index 184c770..68b8891 100644
--- a/src/dexorder/database/model/accounting.py
+++ b/src/dexorder/database/model/accounting.py
@@ -3,8 +3,9 @@ from datetime import datetime
 from decimal import Decimal as dec
 from enum import Enum
 
-from sqlalchemy import ForeignKey
-from sqlalchemy.orm import Mapped, mapped_column
+from sqlalchemy import ForeignKeyConstraint
+from sqlalchemy.ext.mutable import MutableDict
+from sqlalchemy.orm import Mapped, mapped_column, relationship
 from typing_extensions import Optional
 
 from dexorder import now
@@ -43,6 +44,7 @@ class AccountingSubcategory (Enum):
 class Accounting (Base):
     id: Mapped[int] = mapped_column(primary_key=True, autoincrement=True)
     time: Mapped[datetime] = mapped_column(default=now(), index=True)
+    chain_id: Mapped[int] = mapped_column(index=True)
     account: Mapped[str] = mapped_column(index=True)
     category: Mapped[AccountingCategory] = mapped_column(index=True)
     subcategory: Mapped[Optional[AccountingSubcategory]] = mapped_column(index=True)
@@ -50,7 +52,6 @@ class Accounting (Base):
     amount: Mapped[dec] = mapped_column(DecimalNumeric)
     value: Mapped[Optional[dec]] = mapped_column(DecimalNumeric)  # USD value of the amount. If NULL then accounting has not been done for this row.
 
-    chain_id: Mapped[int]
     tx_id: Mapped[Optional[str]]
     note: Mapped[Optional[str]]  # format depends on the type of entry
 
@@ -62,9 +63,39 @@ class AccountKind (Enum):
     Execution = 4 # spends gas
 
 
-class Accounts(Base):
+class DbAccount(Base):
+    __tablename__ = "account"
     chain: Mapped[Blockchain] = mapped_column(primary_key=True)
     address: Mapped[str] = mapped_column(primary_key=True)
     kind: Mapped[AccountKind] = mapped_column(index=True)
+    balances: Mapped[dict[str, dec]] = mapped_column(MutableDict.as_mutable(Balances), default=dict, server_default="{}")
+    
+    reconciliations: Mapped[list["Reconciliation"]] = relationship(
+        "Reconciliation",
+        back_populates="account",
+        cascade="all, delete-orphan",
+    )
+
+# records balance snapshots that have been verified by matching all three sources of balance records:
+# 1. the on-chain balance as of the given block height (must be finalized)
+# 2. the DbAccount row balance (as saved in the single DbAccount row)
+# 3. the sum of all accounting rows for this address  (check the summation of itemizations)
+class Reconciliation (Base):
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=True)
+    chain: Mapped[Blockchain] = mapped_column(index=True)
+    address: Mapped[str] = mapped_column(index=True)  # address of the Account we are reconciling
+    accounting_id: Mapped[int] = mapped_column(index=True)  # ID of the last accounting row to be processed for this Reconciliation
+    height: Mapped[int] = mapped_column(index=True)  # blockchain height
     balances: Mapped[dict[str, dec]] = mapped_column(Balances, default=dict, server_default="{}")
 
+    account: Mapped[DbAccount] = relationship(
+        "DbAccount",
+        back_populates="reconciliations",
+        foreign_keys=[chain, address],
+    )
+
+    __table_args__ = (
+        ForeignKeyConstraint(
+            ["chain", "address"], ["account.chain", "account.address"], ondelete="CASCADE"
+        ),
+    )
diff --git a/src/dexorder/database/model/tos.py b/src/dexorder/database/model/tos.py
new file mode 100644
index 0000000..9b58615
--- /dev/null
+++ b/src/dexorder/database/model/tos.py
@@ -0,0 +1,13 @@
+from datetime import datetime
+
+from sqlalchemy.orm import Mapped, mapped_column
+
+from dexorder.database.model import Base
+
+
+# We do not index this table since it is warehouse information and rarely if ever queried
+class TOSAcceptance (Base):
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=True)
+    ipaddr: Mapped[str]
+    time: Mapped[datetime]
+    version: Mapped[datetime]
diff --git a/src/dexorder/feemanager.py b/src/dexorder/feemanager.py
new file mode 100644
index 0000000..dbed88a
--- /dev/null
+++ b/src/dexorder/feemanager.py
@@ -0,0 +1,31 @@
+import asyncio
+import logging
+
+from dexorder.contract import ContractProxy
+from dexorder.contract.dexorder import get_factory_contract, get_fee_manager_contract
+
+log = logging.getLogger(__name__)
+
+class FeeManager (ContractProxy):
+    _instance: 'FeeManager' = None
+
+    @staticmethod
+    async def get():
+        if FeeManager._instance is None:
+            fee_manager = await get_fee_manager_contract()
+            order_fee_account_addr, gas_fee_account_addr, fill_fee_account_addr = await asyncio.gather(
+                fee_manager.orderFeeAccount(),
+                fee_manager.gasFeeAccount(),
+                fee_manager.fillFeeAccount()
+            )
+            FeeManager._instance = FeeManager(fee_manager.address, order_fee_account_addr, gas_fee_account_addr, fill_fee_account_addr)
+        return FeeManager._instance
+
+
+    def __init__(self, address, order_fee_account_addr, gas_fee_account_addr, fill_fee_account_addr):
+        super().__init__(address, 'IFeeManager')
+        self.order_fee_account_addr = order_fee_account_addr
+        self.gas_fee_account_addr = gas_fee_account_addr
+        self.fill_fee_account_addr = fill_fee_account_addr
+
+
diff --git a/src/dexorder/final_ohlc.py b/src/dexorder/final_ohlc.py
index 395d7ae..a9f00cb 100644
--- a/src/dexorder/final_ohlc.py
+++ b/src/dexorder/final_ohlc.py
@@ -146,8 +146,11 @@ class OHLCFile:
             t, o, c = self.cur
             self.cur = t, o, max(o,c,price), min(o,c,price), price
         else:
-            t, o, h, line, c = self.cur
-            self.cur = t, o, max(h,line,price), min(h,line,price), price
+            try:
+                t, o, h, line, c = self.cur
+                self.cur = t, o, max(h,line,price), min(h,line,price), price
+            except ValueError:
+                log.error(f'Could not unpack cur {self.cur}')
 
     @staticmethod
     def row_bytes(row):
diff --git a/src/dexorder/runner.py b/src/dexorder/runner.py
index ccf1170..ea56d89 100644
--- a/src/dexorder/runner.py
+++ b/src/dexorder/runner.py
@@ -12,7 +12,7 @@ from dexorder import Blockchain, db, current_pub, async_yield, current_w3, confi
 from dexorder.base.block import Block, latest_block
 from dexorder.base.chain import current_chain, current_clock, BlockClock
 from dexorder.blockchain.connection import create_w3_ws, create_w3
-from dexorder.blocks import cache_block, get_block, promotion_height, current_block
+from dexorder.blocks import cache_block, get_block, promotion_height, current_block, fetch_latest_block
 from dexorder.blockstate import BlockState, current_blockstate
 from dexorder.blockstate.branch import Branch
 from dexorder.blockstate.diff import DiffEntryItem
@@ -157,8 +157,7 @@ class BlockStateRunner(BlockProgressor):
         # 'latest' polling for blocks, and we push the entire block to the queue since apparently this is the only
         # rpc call Hardhat seems to consistently support.  The worker must then detect the type of object pushed to the
         # work queue and either use the block directly or query for the block if the queue object is a hashcode.
-        blockdata = await w3.eth.get_block('latest')
-        block = Block(chain.id, blockdata)
+        block = await fetch_latest_block()
         if block.hash == prev_blockhash and (
                 self.state is None or self.state.root_branch is None or self.state.height == block.height):
             return prev_blockhash
diff --git a/src/dexorder/tokens.py b/src/dexorder/tokens.py
index c8c73c5..f1e9a52 100644
--- a/src/dexorder/tokens.py
+++ b/src/dexorder/tokens.py
@@ -15,6 +15,7 @@ from dexorder.metadata import get_metadata
 log = logging.getLogger(__name__)
 
 
+# noinspection PyShadowingNames
 async def get_balance(addr, token_addr, *, adjust_decimals=True) -> dec:
     if token_addr == NATIVE_TOKEN:
         return await get_native_balance(addr, adjust_decimals=adjust_decimals)
@@ -22,6 +23,7 @@ async def get_balance(addr, token_addr, *, adjust_decimals=True) -> dec:
         return await get_erc20_balance(addr, token_addr, adjust_decimals=adjust_decimals)
 
 
+# noinspection PyShadowingNames
 async def get_erc20_balance(addr, token_addr, *, adjust_decimals=True):
     value = dec(await ERC20(token_addr).balanceOf(addr))
     if adjust_decimals:
@@ -30,6 +32,7 @@ async def get_erc20_balance(addr, token_addr, *, adjust_decimals=True):
     return value
 
 
+# noinspection PyShadowingNames
 async def get_native_balance(addr, *, adjust_decimals=True) -> dec:
     value = dec(await current_w3.get().eth.get_balance(addr))
     if adjust_decimals:
diff --git a/src/dexorder/transactions.py b/src/dexorder/transactions.py
index f866f38..63eb07d 100644
--- a/src/dexorder/transactions.py
+++ b/src/dexorder/transactions.py
@@ -101,7 +101,7 @@ async def create_and_send_transactions():
         except asyncio.TimeoutError:
             account = None
         if account is None:
-            log.error(f'No account available for transaction request type "{handler.tag}"')
+            log.warning(f'No account available for job {job.id} type "{handler.tag}"')
             continue
         await ctx.sign(account)
         log.info(f'servicing job {job.request.__class__.__name__} {job.id} with account {account.address} nonce {ctx.tx["nonce"]} tx {ctx.id}')