qacct: command not found

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 CentOS possible default full paths are:

/usr/bin/qacct - from package: gridengine-qmaster
/usr/share/gridengine/bin/lx26-amd64/qacct - from package: gridengine-qmaster

You may install the required package with command yum install {package}

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