diff --git a/scripts/deploy/financial-audit.sql b/scripts/deploy/financial-audit.sql
index 6920e03..6f9eb05 100644
--- a/scripts/deploy/financial-audit.sql
+++ b/scripts/deploy/financial-audit.sql
@@ -11,7 +11,7 @@ FROM schema_migrations;
 WITH audit(category, row_count, atomic_amount) AS (
     SELECT 'payout_nonterminal', COUNT(*), COALESCE(SUM(amount), 0)::numeric
       FROM payouts
-     WHERE status IS DISTINCT FROM 'completed'
+     WHERE status IS NULL OR status NOT IN ('recorded', 'completed')
     UNION ALL
     SELECT 'payout_completed_missing_tx', COUNT(*), COALESCE(SUM(amount), 0)::numeric
       FROM payouts
@@ -19,7 +19,7 @@ WITH audit(category, row_count, atomic_amount) AS (
     UNION ALL
     SELECT 'refund_unsettled', COUNT(*), COALESCE(SUM(amount), 0)::numeric
       FROM payment_refunds
-     WHERE status IS DISTINCT FROM 'completed'
+     WHERE status IS NULL OR status NOT IN ('recorded', 'completed')
     UNION ALL
     SELECT 'solo_orphan', COUNT(*), 0::numeric
       FROM games
diff --git a/test/financialAuditContract.test.js b/test/financialAuditContract.test.js
index 96d1671..6ce3a70 100644
--- a/test/financialAuditContract.test.js
+++ b/test/financialAuditContract.test.js
@@ -17,6 +17,8 @@ describe('deployment financial-audit contract', () => {
         expect(audit).toContain("payouts WHERE status IS DISTINCT FROM 'completed'");
         expect(audit).toContain("games WHERE status IS NULL OR status NOT IN ('won', 'lost', 'expired')");
         expect(audit).toContain("MAX(filename) = '042_immutable_financial_event_snapshots.sql'");
+        expect(audit.match(/status IS NULL OR status NOT IN \('recorded', 'completed'\)/g))
+            .toHaveLength(2);
         expect(audit).toContain('COUNT(*) = 42');
     });
 });