This Puppet code defines a virtual user resource, but includes a subclass dependency to ensure certain files are present before the account is defined.

virtual-user-dependency

# Used to define virtual users on Puppet-managed systems
# Includes subclass dependency on accounts::config
#
class accounts {
 
  @accounts::virtual { 'johndoe':
    uid             =>  1001,
    realname        =>  'John Doe',
    pass            =>  '<password hash goes here>',
    require         =>  Class['accounts::config'],
  }
}