mkfs.fat: command not found

Have You tried accessing the binary with the full path?

Maybe Your $PATH variable doesn't contain the default paths? echo $PATH should give something like:

[root@server ~]# echo $PATH
/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin

If it's empty, You may set the PATH variable with this command

export PATH="/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin"

On Debian possible default full paths are:

/sbin/mkfs.fat - from package: dosfstools

You may install the required package with command apt-get install {package}
Error in other languages:
mkfs.fat: bevel nie gevind nie
mkfs.fat: comandă negăsită
mkfs.fat: comando não encontrado
mkfs.fat: commande introuvable
mkfs.fat: command not found
mkfs.fat: käsku ei ole
mkfs.fat: không tìm thấy lệnh
mkfs.fat: komanda nerasta
mkfs.fat: Kommando nicht gefunden.
mkfs.fat: kommandot finns inte
mkfs.fat: komut yok
mkfs.fat: nie znaleziono polecenia
mkfs.fat: níor aimsíodh an t-ordú
mkfs.fat: no se encontró la orden
mkfs.fat: no s'ha trobat l'ordre
mkfs.fat: opdracht niet gevonden
mkfs.fat: parancs nem található
mkfs.fat: perintah tidak ditemukan
mkfs.fat: príkaz nenájdený
mkfs.fat: příkaz nenalezen
mkfs.fat: команда не найдена
mkfs.fat: командата не е открита
mkfs.fat: 命令找不到
mkfs.fat: コマンドが見つかりません