Taking a day of leave doesn't cause any lost-work expenses, under the standard system of "you get this much leave, and it doesn't roll over". If I take 15 days off in a year, the number of days I work is totally unaffected by whether one of the days off was spent at a funeral, or in some other way.
Say an unemployed 17-year-old kills himself and his funeral is held on a Sunday. I don't think that's a huge stretch, but it results in no days of leave, no work days lost to a funeral, and no sudden job opening needing to be filled.
And clean-up, like Cthulhu_ mentions, isn't a lost-work expense, it's an additional-work expense.