Need a script that generate a report from a combined sudoers

Hello Gurus

Is anyone aware of a script/utility that can be used to generate a report from a combined "sudoers" file for more than 100 servers in one go please?

Basic query: Which particular user or an user group can execute root equivalent commands or has the ability for e.g. to do a /us/bin/su - ?:confused:

Hey Kapil,
Did you ever come up with anything for this? I need to come up with something similar but haven't a clue where to start...