Is it permissible for a female employee to take a meal allowance hidden under another item after meal vouchers have been disbursed to employees, and who is responsible for this violation?

The action of the direct manager who obtained breakfast meal tickets for employees through deceit and covertly included them under another item without the permission of his superiors is impermissible. This is because he is disposing of the institution's funds without explicit authorization, and this is considered consuming people's wealth unlawfully. His pretexts of improving employee conditions do not justify his action.