diff --git a/scripts/deploy/financial-audit.sql b/scripts/deploy/financial-audit.sql
index 6f9eb05..f0de4a4 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 NULL OR status NOT IN ('recorded', 'completed')
+     WHERE status IS DISTINCT FROM 'completed'
     UNION ALL
     SELECT 'payout_completed_missing_tx', COUNT(*), COALESCE(SUM(amount), 0)::numeric
       FROM payouts
@@ -71,7 +71,7 @@ WITH ledger AS (
      WHERE status = 'completed' AND NULLIF(BTRIM(COALESCE(tx_hash, '')), '') IS NULL
     UNION ALL
     SELECT COUNT(*) FROM payment_refunds
-     WHERE status IS DISTINCT FROM 'completed'
+     WHERE status IS NULL OR status NOT IN ('recorded', 'completed')
     UNION ALL
     SELECT COUNT(*) FROM games WHERE status IS NULL OR status NOT IN ('won', 'lost', 'expired')
     UNION ALL
diff --git a/test/financialAuditContract.test.js b/test/financialAuditContract.test.js
index 6ce3a70..24b932a 100644
--- a/test/financialAuditContract.test.js
+++ b/test/financialAuditContract.test.js
@@ -15,6 +15,10 @@ describe('deployment financial-audit contract', () => {
 
     test('nullable or unknown money/game states and a stale schema ledger fail closed', () => {
         expect(audit).toContain("payouts WHERE status IS DISTINCT FROM 'completed'");
+        expect(audit).toMatch(/FROM payouts\s+WHERE status IS DISTINCT FROM 'completed'/);
+        expect(audit).not.toMatch(
+            /FROM payouts\s+WHERE status IS NULL OR status NOT IN \('recorded', 'completed'\)/
+        );
         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))