What is the ruling on money earned from a government job salary for days of absence where attendance was signed by a colleague, and how is the amount that must be disbursed calculated, and what is the best recipient for this money if it cannot be returned to the employer?

The reference for calculating deductions for absent days is the contract between the employee and the employer. If it specifies something, that should be followed. Otherwise, the common practice is to deduct absent days from thirty days. Any money that cannot be returned should be spent on charitable causes and public welfare, prioritizing those in most need.