Is it permissible for the company to accept a library digitization project as a subcontract from another company, knowing that the intermediary company is not essential and that the purpose of its inclusion is to add an extra amount to the actual cost that will be spent on the library, and that this project is the company's last hope to avoid closure?

It is not permissible for the employee in charge of the library to request invoices for amounts greater than the actual amounts, even if the purpose is to use the difference for the benefit of the library. This is because it involves lying, forgery, and opening the door to corruption. He must follow official procedures in obtaining and spending money. Furthermore, it is not permissible to assist this entity in committing falsehoods and violating regulations. "And whoever fears Allah - He will make for him a way out and will provide for him from where he does not expect." It is not appropriate to seek sustenance by disobeying Allah.