Get List of User Access Transaction Code

Hi All,

Please find my requireme as follow.

User ID Test1 is authorise for 100 Transaction code. But out of 100 he is using only 60 transaction code. He had never user remaining 40 transaction code for a single time. Now is there any way to find out which 40 transaction code he is not using?

In SM20, STAD, ST03, ST03N I can't get data as per my above requirement.