Is money acquired through defrauding government agencies by submitting fictitious invoices for work performed internally permissible or forbidden?

The work proposed by the manager is forbidden (haram), and the money he will receive through this act is unlawful (haram). It is not permissible to take it from the state in such a manner, which is based on lies and falsification. Employees must perform their duties to the fullest and strive to bring benefit to their workplace. It is not permissible for an employee to take more than their salary in exchange for excelling in their work; however, if the administration approves a bonus, it is permissible to take it. Sincerity in work means performing it as required, and this is part of trustworthiness (amanah), as Allah Almighty says: "Indeed, Allah commands you to render trusts to whom they are due."