What is the ruling on disposing of a sum of money allocated for an overseas training course, which it was not possible to attend due to unforeseen circumstances, given that the general manager refused to take it back, and my direct manager gave it to me without the general manager's knowledge?

It is obligatory to return the money to the employer, as it was conditional upon attending a training course abroad, which did not happen. It is permissible to keep it if authorized by someone who has the authority to grant permission, while verifying the validity of the authorized person's power. In this regard, the Prophet, peace and blessings be upon him, said: "The hand is responsible for what it has taken until it returns it."