Consider the following before deleting users:
Deleting a user removes their user ID and its associated permissions from CMS and the operating system.
When you delete a user who has custom reports, designer reports, or timetables, you see a message asking if those items should be moved to your user ID. If you agree to move them and there is a conflict between the assigned names, you are prompted to rename the moved items. If not moved, any custom reports, designer reports, and timetables will be deleted along with the user ID.