Skips user if it's enabled without a specified source, and their directory does not exist.

users/init.sls

 {%- if 'google_auth' in user %}
 {%- do used_googleauth.append(1) %}
 {%- endif %}
-{%- if pillar.get('users:' + name + ':user_files:enabled', False) %}
+{%- if salt['pillar.get']('users:' ~ name ~ ':user_files:enabled', False) %}
 {%- do used_user_files.append(1) %}
 {%- endif %}
 {%- endfor %}

users/user_files.sls

 include:
   - users
 
-{%- for username, user in pillar.get('users', {}).items() if (user.absent is not defined or not user.absent) -%}
-{%- set user_files = pillar.get('users:' + username + ':user_files', {'enabled': False}) -%}
-
+{% set userfile_dirs = salt['cp.list_master_dirs'](prefix='users/files/user/') -%}
+{%- for username, user in salt['pillar.get']('users', {}).items() if (user.absent is not defined or not user.absent) -%}
+{%- set user_files = salt['pillar.get'](('users:' ~ username ~ ':user_files'), {'enabled': False}) -%}
+{%- set user_group = salt['pillar.get'](('users:' ~ username ~ ':prime_group:name'), username) -%}
 {%- if user_files.enabled -%}
-{%- set user_group = pillar.get(('users:' + username + ':prime_group:name'), username) -%}
 
 {%- if user_files.source is defined -%}
-{%- if user_files.source.startswith('salt://') -%}
-{%- set file_source = user_files.source -%}
-{%- else -%}
-{%- set file_source = ('salt://' + user.user_files.source) -%}
-{%- endif -%}
+    {%- if user_files.source.startswith('salt://') -%}
+        {%- set file_source = user_files.source -%}
+    {%- else -%}
+        {%- set file_source = ('salt://' ~ user.user_files.source) -%}
+    {%- endif -%}
+    {%- set skip_user = False -%}
 {%- else -%}
-{%- set file_source = ('salt://users/files/user/' + username) -%}
+    {%- if ('users/files/user/' ~ username) in userfile_dirs -%}
+        {%- set file_source = ('salt://users/files/user/' ~ username) -%}
+        {%- set skip_user = False -%}
+    {%- else -%}
+        {%- set skip_user = True -%}
+    {%- endif -%}
 {%- endif -%}
 
+{%- if not skip_user %}
 users_userfiles_{{ username }}_recursive:
   file.recurse:
     - name: {{ user.home }}
     - require:
       - user: users_{{ username }}_user
       - file: users_{{ username }}_user
-
 {% endif -%}
-{% endfor -%}
+
+{%- endif -%}
+{%- endfor -%}