Is it permissible to sell laptop computers available to a governmental outreach department to employees, in order to use the proceeds to support the department and purchase perfumes for the mosque, based on the opinion of the department head that this serves the public interest and prevents the devices from deteriorating over time?

Everyone in a professional, official capacity is responsible for and entrusted with what is under their control. They are not permitted to dispose of it except in ways that serve the interest of the work. The actions of the person in charge must be tied to the public interest.

If the department's interest necessitates selling the devices, there is no harm, but it is not permissible for you to sell them to yourselves, as this raises suspicion and the possibility of underpricing. An agent entrusted with selling is not permitted to buy for themselves. The obligation is to offer them for sale to any employee who wishes to buy, and they should be sold to the highest bidder. At that point, it would be permissible for you to buy them if the price you offer is the highest.

The proceeds from the sale of these devices must be spent solely for the benefit of the department and cannot be spent on anything else.