We use 'gsu' to distribute root and access to other account without sharing passwords. The program uses the file/etc/groupleader to configure and you put the user to su to and the people who can su to the user. It's logged so there accountability. Very handy... seems to be what you want.
I can definitely recommend Spire bags. Mine is excellent.
m0n0wall is awesome. Check it out. I wouldn't go commercial...
http://m0n0.com/wall/
We use 'gsu' to distribute root and access to other account without sharing passwords. The program uses the file /etc/groupleader to configure and you put the user to su to and the people who can su to the user. It's logged so there accountability. Very handy... seems to be what you want.