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/usr/lib/oar/oaraccounting is in oar-server 2.5.4-2+deb8u1.

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The actual contents of the file can be viewed below.

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#!/usr/bin/perl
# $Id$

use strict;
use warnings;
use Data::Dumper;
use OAR::IO;
use OAR::Conf qw(init_conf dump_conf get_conf is_conf);
use Getopt::Long;
use OAR::Version;

my $Old_umask = sprintf("%lo",umask());
umask(oct("022"));

Getopt::Long::Configure ("gnu_getopt");
my $Version;
my $Help;
my $Delete_windows_before;
my $Reinitialize;
GetOptions (
    "reinitialize" => \$Reinitialize,
    "delete-before=i" => \$Delete_windows_before,
    "help|h" => \$Help,
    "version|V" => \$Version
           ) or exit(1);
if (defined($Version)){
    print("OAR version : ".OAR::Version::get_version()."\n") ;
    exit(0);
}

if (defined($Help)){
     print <<EOS;
Usage: $0 [-h] [-V] [--reinitialize | --delete_before]
Feed accounting table to make usage statistics.
Options:
      --reinitialize
                delete everything and recheck every jobs and feed the table
      --delete-before=<number_of_seconds>
                delete every records number_of_seconds ago
  -h, --help    show this help screen
  -V, --version print OAR version number
EOS
    exit(0);
}

# Default window size
my $windowSize = 86400;
init_conf($ENV{OARCONFFILE});
if (is_conf("ACCOUNTING_WINDOW")){
    $windowSize = get_conf("ACCOUNTING_WINDOW");
}

my $base = OAR::IO::connect_one();
if (not defined($base)) {
    warn "Error: Failed to connect to database\n";
    exit 1;
}

my $lockName = "ACCOUNTING";
OAR::IO::get_lock($base,$lockName,3600);
if (defined($Reinitialize)){
    print("Deleting all records from the acounting table...\n");
    OAR::IO::delete_all_from_accounting($base);
}elsif (defined($Delete_windows_before)){
    print("Deleting records older than $Delete_windows_before seconds ago...\n");
    $Delete_windows_before = OAR::IO::get_date($base) - $Delete_windows_before;
    OAR::IO::delete_accounting_windows_before($base,$Delete_windows_before);
}else{
    OAR::IO::check_accounting_update($base,$windowSize);
}
OAR::IO::release_lock($base,$lockName);

OAR::IO::disconnect($base);

exit 0;