Код:

# Создадим папки для примера
md D:\Отделы
# Название отделов
1,2,3 | Foreach {md "D:\Отделы\$_"}
# Фамилии
"Иванов","Петров","Сидоров" | Foreach {md "D:\Отделы\1\$_"}
Get-ChildItem D:\Отделы | Where {$_.PsIsContainer} | Foreach {
icacls $_.FullName /inheritance:r /grant "Все:R"
}
Get-ChildItem D:\Отделы\*\* | Where {$_.PsIsContainer} | Foreach {
icacls $_.FullName /inheritance:r /grant "Все:(OI)(CI)(F)" /T
$acl = Get-ACl $_.FullName
$rule = New-Object System.Security.AccessControl.FileSystemAccessRule("Все","DeleteSubdirectoriesAndFiles, Delete, ChangePermissions, TakeOwnership","None","None","Deny")
$acl.AddAccessRule($rule)
Set-Acl -Path $_.FullName -AclObject $acl
}