Update..

roles/common/templates/etc/ssh/sshd_config.j2

@@ -382,7 +382,15 @@ AcceptEnv LANG LC_*
 
 # Configures an external subsystem (e.g. file transfer daemon).
 # By default no subsystems are defined.
+{% if ansible_facts['distribution_major_version'] | int >= 11 %}
+{% if sshd_config_sftp.found|int == 0 %}
 Subsystem sftp /usr/lib/openssh/sftp-server
+{% else %}
+#Subsystem sftp /usr/lib/openssh/sftp-server
+{% endif %}
+{% else %}
+Subsystem sftp /usr/lib/openssh/sftp-server
+{% endif %}
 
 # Specifies whether sshd(8) should look up the remote host name and check 
 # that the resolved host name for the remote IP address maps back to the