Items assigned to employees who are marked as Inactive will not automatically be reassigned or deleted. For that reason Administrators have to take special care when an employee resigns, that all their items are correctly reassigned or closed.
This is a simple three step process:
Step 1:
Access the Task >> List page, Issue >> List page, Risk >> List page and all other entity list pages where the employee could be assigned to items. Edit any items that are assigned to them and assign these items to other employees. (Remember that the Home Page can be filtered to only show selected items: for this reason it is not sufficient to only clear the employee's Home Page).

Step 2:
Mark the user account as Inactive (Administration >> Users >> Select User >> Uncheck the Active checkbox). This ensures that the user account is Inactive and that the user will not be able to access PPO anymore. Please note that should you mark the employee account as Inactive and not the user account the user will still be able to access PPO).

Step 3:
Mark the employee as Inactive (Employee >> Edit >> Uncheck the Active checkbox). This ensures that the person is no longer a listed employee and thus Tasks, Risks, Issues, etc. cannot be assigned to them.
