Splunk can only report on whatever data it has, so if you want the report, then the source of that data needs to be identified, along with any required data plumbing.
For example, you could easily use splunk to COMPILE a list of everyone who had logged onto a particular box over a period of time, and then, given access, you could do a call to the box to identify what the person's groups, and current status are.
That won't get you the names of people who HAVE access and have never used it... unless the creation of the account has also been logged (which it should be).
It's not perfect, but if you have the data -- windows 4720 events, for example, or ubuntu logs containing the term "useradd" -- then you can do it using the data you already administer.
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