We pondered this and discussed with leading auditors. Our general conclusion is that the stimulus payments are corporate level rather than program level and therefore will not need to be acquitted.
This position is supported by recent advice provided by the NSW Government Department of Communities and Justice. The Department has confirmed that service providers are not expected to acquit Cash Flow Boost or JobKeeper payments in program acquittals.
This means that stimulus monies should be visible in annual reports (for the organisation), and in any corporate level accountability submissions but not in program acquittals.