sacct: 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 Debian possible default full paths are:

/usr/bin/sacct - from package: slurm-client

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

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