This is an initial report from the Tsunami Evaluation Coalition (TEC). The TEC is a collaborative effort by aid agencies (donor governments' aid departments, United Nations agencies, non-governmental organisations, and the Red Cross and Red Crescent Movement) to improve humanitarian systems by learning from the response to the earthquake and tsunamis of 26 December 2004. Another aim of the TEC is to provide some accountability for the humanitarian system to both the giving and receiving publics.