use strict;
use warnings;
use diagnostics;
use Data::Dumper;

open(FIL,"report.txt") or die("$!");

my %k=();

while (my $line=<FIL>) {
      next if $. < 2;
        my ($user,$roles,$type,$dt,$empty1,$empty2)=split(/\s*\|\s*/,$line);

        push @{$k{$user}{$type}}, $roles;

}

my @names = sort keys(%k);

# Dumping the reference to the hash to more clearly show its structure 
print Dumper \%k; 

foreach ( @names ) {
   print "Name: ", $_, "\n";
       if( exists($k{$_}{added}) ){

           print "\tAdded:\n\t\t";
           print   join ',', @{$k{$_}{added}};
           print "\n";
       }
       if ( exists($k{$_}{deleted}) ) {
           print "\tDeleted:\n\t\t";
           print join ',', @{$k{$_}{deleted}};
           print "\n";
       }
}

##</code><code>##

$VAR1 = {
          'cdf' => {
                     'added' => [
                                  'deploy'
                                ]
                   },
          'xyz' => {
                     'deleted' => [
                                    'admin',
                                    'deploy'
                                  ]
                   },
          'abc' => {
                     'added' => [
                                  'admin',
                                  'deploy'
                                ],
                     'deleted' => [
                                    'developer'
                                  ]
                   }
        };
Name: abc
	Added:
		admin,deploy
	Deleted:
		developer
Name: cdf
	Added:
		deploy
Name: xyz
	Deleted:
		admin,deploy