Try the psacct package (GNU accounting), it should do just about everything you need, once installed and enabled (accton), then lastcomm will keep report on user processes (see also sa and dump-acct). See this for reference: User's executed commands log file
You might need to upgrade the version to log PID/PPID, see http://serverfault.com/questions/334547/how-can-i-enable-pid-and-ppid-fields-in-psacct-dump-acct , otherwise I suspect it will under-report on fork() without exec().
Update
If your lastcomm outputs F in the 2nd column it means the process was a fork (that never called exec() to replace itself with a new process). The output of dump-acct should show you the PID (and PPID) in acct v3 format.
An alternative to psacct might be the new(ish) taskstats, there's not a huge amount of support for it yet AFAICT, see Documentation/accounting/taskstats.txt in your kernel version source. This might help get you started http://code.google.com/p/arsenalsuite/wiki/TrackingIOUsage and there's a perl module Linux::Taskstats::Read on CPAN.
In either case you'll need to process the data based on timestamps if you want the concurrent process count per-user.
Update 2
Ok, the things to check for the required psacct support are:
- (official) kernel >= 2.6.8 for v3 accounting support (or backport)
- kernel with
CONFIG_BSD_PROCESS_ACCT and CONFIG_BSD_PROCESS_ACCT_V3 enabled
- v3 capable accounting (
psacct) package, as noted above
All of the above should be true in CentOS 6, I've checked a 5.x and it does not have CONFIG_BSD_PROCESS_ACCT_V3=y, so you would have to rebuild your kernel to enable it.
The original psacct-6.3.2 is about 15 years old, the Red Hat/CentOS version has backported v3 and PID display support (I can't test it right now, but it should work).
To check a your kernel config:
zgrep BSD_PROCESS_ACCT /proc/config.gz /boot/config-`uname -r`