{% set sudoers = pillar.get('sudoers', {}) %}
{% set includedir = sudoers.get('includedir', None) %}

#
# This file is managed by salt
#
# Host alias specification

# User alias specification

# Cmnd alias specification

# User privilege specification
{%- for userspec in users %}
{{ userspec }}
{%- endfor %}

# Group privilege specification

{% if includes %}
includedir {{ includedir }}
{% else %}
#includedir /etc/sudoers.d
{% endif %}