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/etc/sudoers.d/README is in sudo-ldap 1.8.21p2-3ubuntu1.

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#
# 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!
#
# Finally, please note that using the visudo command is the recommended way
# to update sudoers content, since it protects against many failure modes.
# See the man page for visudo for more information.
#