Is there any option for other users beside Administrator to create Users and Groups?

[Amir_Buzo]

We have a case where HR would like to create User and Groups but he should not have other priveleges like current Administrator.

[pibou_Bouvret]

The "Power users group" can manage users and groups as well as vocabularies. Maybe you should have a look at the multi tenant extension that might have some features related.