Is it permissible for the direct manager to use state resources, provided that permission is sought, and to whom should one refer in this regard?

Government tools are public property and must be used in accordance with established regulations. Using them outside these regulations is considered ghulūl (embezzlement/misappropriation). Ghulūl is forbidden in Islam, and its punishment is severe, as the embezzler will come on the Day of Judgment carrying what he embezzled around his neck, as stated in the Quran and Sunnah.