sa: user accounting initialization failed - FreeBSD 7-stable

[George Fazio]

I'm seeing errors from sa in my daily run output.  I read the man page 
for sa(8) and some of the commands that were referenced under the see 
also section.  I'm completely lost.  Could anyone point me in the right 
direction?

Here is a snippet of the output from the daily run output

Rotating accounting logs and gathering statistics:
sa: converting user accounting stats: Inappropriate file type or format
sa: user accounting initialization failed

Thanks,
George