Government employees getting contracts by direct appointment
Question

                Some government employees get contracts from the state to carry out specific projects, and this is called direct appointment. In other words, he does the project himself without having to refer to any committees and the like, then when the work is complete and has been done properly, according to what was required of him, there is some of the money left over. Does he have the right to dispose of it, knowing that it is impossible to return it to the state because he received it in the form of a cheque?
Praise be to Allah.
    First of 
    all we should examine the way in which projects are awarded by the state 
    through direct appointment. If this is done in an open and transparent 
    manner, without going against the regulations set out by the state, then 
    there is no problem with it. But if it is done in a manner contrary to the 
    regulations set out by the state, then this is not Islamically acceptable 
    and it is not permissible for the employee to embark upon it. 

    If it is 
    Islamically acceptable, then we must examine the situation of the employee 
    (who was awarded the contract): 

    If he was 
    acting as an agent on behalf of the government department, then he must 
    return the surplus money and must try his best to do that; if it is not 
    accepted from him, then he should spend it in the public interests of the 
    Muslims. 

    However, 
    if he was a contractor appointed by the government department to carry out 
    the project – and the regulations allow that – then the extra money is his 
    and is regarded as part of his profits. For example, if they appointed him 
    to construct a building for one hundred thousand, and he managed to do it 
    for eighty thousand, then the extra money is his. 

    As you can 
    see, this answer is in general terms, as was the question. If you would like 
    a specific answer, then we need more details about the matter. 

    And Allah 
    knows best.