The response to the pandemic led to "enormous outlays of public money which exposed it to the risk of fraud and error", a report says.
Millions of employees were protected during covid, but others are still struggling.
An MP says it is "shameful" that Entain is not repaying all of the money, despite soaring profits.
Public Accounts Committee report says the taxpayer is exposed to long-term financial risk.
There are "green shoots" for the air industry as Covid tests ease for travellers, a business says.
Entain revenues rose in the pandemic as online betting made up for trade lost at betting shops.
It has been another challenging pandemic year for the economy but there is hope for a better 2022.
No-shows and performers pulling out in recent weeks have resulted in a significant drop in income.
The new guidance applies to all, including the fully vaccinated, and takes effect immediately.