/etc/sudoers.d/README is in sudo 1.8.3p1-1ubuntu3.
This file is owned by root:root, with mode 0o440.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 | #
# As of Debian version 1.7.2p1-1, the default /etc/sudoers file created on
# installation of the package now includes the directive:
#
# #includedir /etc/sudoers.d
#
# This will cause sudo to read and parse any files in the /etc/sudoers.d
# directory that do not end in '~' or contain a '.' character.
#
# Note that there must be at least one file in the sudoers.d directory (this
# one will do), and all files in this directory should be mode 0440.
#
# Note also, that because sudoers contents can vary widely, no attempt is
# made to add this directive to existing sudoers files on upgrade. Feel free
# to add the above directive to the end of your /etc/sudoers file to enable
# this functionality for existing installations if you wish!
#
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