Inital

tasks/main.yml

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+---
+
+- name: Users | Install sudo package
+  package:
+    name: sudo
+    state: present
+
+- name: Users | Deploy /etc/sudoers
+  template:
+    src: sudoers.j2
+    dest: /etc/sudoers
+    mode: 0440
+    owner: root
+    group: root
+
+- name: Users | Create groups
+  group:
+    name: "{{ item.name }}"
+    state: present
+  with_items: "{{ os_groups | default([]) }}"
+
+- name: Users | Create users
+  user:
+    name: "{{ item.name }}"
+    state: "{{ item.state | default(omit) }}"
+    home: "{{ item.home | default(omit) }}"
+    move_home: yes
+    shell: "{{ item.shell | default(omit) }}"
+    password: "{{ item.password | default(omit) }}"
+    groups: "{{ item.groups | default(omit) }}"
+    append: no
+    system: "{{ item.system | default(omit) }}"
+  with_items: "{{ os_users }}"
+
+- name: Users | Deploy ssh public keys
+  authorized_key:
+    exclusive: yes
+    user: "{{ item.name }}"
+    key: "{{ lookup(item.lookup, item.keys_source) }}"
+  with_items: "{{ os_users }}"
+  when:
+    - item.lookup is defined
+    - item.keys_source is defined

templates/sudoers.j2

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+# {{ ansible_managed }}
+
+root ALL=(ALL) ALL
+
+%sudo ALL=(ALL) NOPASSWD: ALL
+
+{% for user in managed_users %}
+{% if user.sudoer %}
+{{ user.name }} ALL=(ALL) NOPASSWD: ALL
+{% endif %}
+{% endfor %}