Is it permissible for a government employee to dispose of the remaining money after completing a government contracting project using the "direct execution" method, if returning the money to the state is impossible?

If awarding state projects by direct order is legitimate and done transparently, not violating regulations, then there is no harm in it. However, if it violates state regulations, it is illegitimate and the employee is not permitted to engage in it.

If it is legitimate: - If the employee is an agent for the government entity, he must return the excess money. If it is not accepted from him, he should spend it on general Muslim welfare. - If the employee is contracted with the government entity to execute the project, and the system allows for this, then the excess money belongs to him and is considered part of his profit.