dump-utmp: 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/sbin/dump-utmp - from package: psacct

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

On Debian possible default full paths are:

/usr/sbin/dump-utmp - from package: acct

You may install the required package with command apt-get install {package}

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