Is it permissible for the director of an institution that does not have internet access to use the internet of a neighboring institution and pay its bill from the state budget, knowing that the cost of internet for government institutions is ten times higher? And is this considered an embezzlement?

It is not permissible to pay an internet bill from the state budget without the permission of the competent authorities, as this is considered unlawful embezzlement (ghulul), based on the Prophet's (peace be upon him) saying: "Indeed, there are men who delve into Allah's wealth without right; for them is the Fire on the Day of Resurrection." Likewise, it is not permissible to use the internet belonging to a person or institution without their permission.