Is it considered fraud against the government or not for the senior pharmacist to take all the incentives allocated to her and to the junior pharmacist, and then for her to give the junior pharmacist her share "amicably" with the approval of the manager and the colleague?

An employee is not permitted to seize the funds of the entity they work for through deception, fraud, or any other type of falsehood. The questioner writing only her name in the incentives section without her colleague constitutes forgery and fraud. This is an unlawful assault on public funds. The approval of the manager and colleague holds no weight if the law states otherwise, based on the hadith: "Muslims are bound by their conditions." Therefore, the questioner must adhere to the conditions for entitlement to incentives.