absorption of costs

absorption of costs Sec. 125. (a) The cost of not less than 10 per centum of the aggregate amount, of the increases in compensation provided by this title for the fiscal year 1965 shall be absorbed by the departments, agencies, establishments, and corporations in the executive branch; and no amount, beyond the additional sum for such compensation increases proposed in the budget for the fiscal year 1965 is authorized to be appropriated by any profusion of this Act. The total amount of such absorption shall be allocated by the Bureau of the Budget among such78 Stat. 413 departments, agencies, establishments, and corporations in such manner and to such extent as the Director of the Bureau of the Budget deems appropriate in the light of their essential functions. (b) Pursuant to the objective of this section, heads of the executive branch activities concerned are directed to review with meticulous care each vacancy resulting from voluntary resignation, retirement, or death and to determine whether the duties of the position can be reassigned to other employees or whether the position can be abolished without seriously affecting the execution of essential functions. (c) Nothing contained in subsection (a) of this section shall be held or considered to require (1) the separation from the service of any individual by reduction in force or other personnel action or (2) the placing of any individual in a leave-without-pay status.