The error occured on edgy. So it seems to be fixed already for feisty.
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process accounting needs to create /var/log/account/pacct
https://launchpad.net/bugs/81611
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Actually, the bug is probably in the postinst script, which creates
/var/account/pacct instead of /var/log/account/pacct as specified in
/etc/default/acct. So use the attached patch instead.
(The cron.daily script will recreate the pacct file, but only if it
exists)
** Attachment added: "Fix post
Public bug reported:
Binary package hint: acct
Neither the acct(2) system call nor the accton(8) program provided by
acct-6.3.99+6.4pre1 create the accounting file, causing no accounting
information to be written.
The simplest fix is to add a touch command to /etc/init.d/acct:
--- acct-6.3.99+6