Is it permissible for researchers to distribute surplus funds from a research project's budget (such as salaries for technicians or postgraduate students, or excess funds from the equipment line item) among themselves, knowing that they may not utilize the technicians or students, and that their intention when preparing the budget was to personally benefit from these funds, with the possibility of reallocating budget items?

This is up to the university, and it is necessary to refer to it before disposing of the budget. If it permits the researcher to take allocations for technicians, then there is no objection; otherwise, there is. It is also necessary to refer to the university regarding spending equipment expenses on other matters, and its conditions for spending expenses must be adhered to. Knowledge of these conditions can be obtained by asking the university administration.