A tracking and accountability system and apparatus is provided and comprises a command unit and processing unit coupled to a wireless communication network, a first tracking device having a first mobile transceiver in communication with the wireless communication network and coupled to a first set of identification data of a first individual and being operative to transmit signals representing the first individual's location over the wireless communication network to the processing unit, and a second tracking device having a second mobile transceiver and coupled to a second set of identification data of a second individual and being operative to transmit signals representing the second individual's location (i) to the processing unit over the wireless communication network if the second tracking device is within a first distance; and (ii) to the first tracking device if the second tracking device is within the first distance to the first tracking device.