fix: order reconciliation statuses by recency

finance/reconciliation.py

@@ -5,8 +5,8 @@ from datetime import date
 from decimal import Decimal
 from uuid import UUID
 
-from django.db.models import DecimalField, Sum, Value
-from django.db.models.functions import Coalesce
+from django.db.models import DecimalField, F, Sum, Value, Window
+from django.db.models.functions import Coalesce, RowNumber
 
 from finance.models import ReconciliationCheckpoint, Transaction
 
@@ -82,7 +82,13 @@ def latest_checkpoint_statuses(currency: str) -> list[CheckpointStatus]:
     checkpoints = ReconciliationCheckpoint.objects.filter(
         account__archived=False,
         account__currency=currency,
-    ).select_related("account").order_by(
-        "account_id", "-as_of_date", "-created_at", "-id"
-    ).distinct("account_id")
+    ).annotate(
+        account_rank=Window(
+            expression=RowNumber(),
+            partition_by=[F("account_id")],
+            order_by=["-as_of_date", "-created_at", "-id"],
+        )
+    ).filter(account_rank=1).select_related("account").order_by(
+        "-as_of_date", "-created_at", "-id"
+    )
     return [checkpoint_status(checkpoint) for checkpoint in checkpoints]

tests/finance/test_reconciliation.py

@@ -1,11 +1,13 @@
 """Synthetic checks for immutable, audited reconciliation checkpoints."""
 
-from datetime import date
+from datetime import date, datetime
 from decimal import Decimal
+from uuid import UUID
 
 import pytest
+from django.utils import timezone
 
-from finance.models import AuditEvent, ReconciliationCheckpoint
+from finance.models import Account, AuditEvent, ReconciliationCheckpoint
 from finance.reconciliation import (
     checkpoint_history,
     latest_checkpoint_statuses,
@@ -254,3 +256,56 @@ def test_latest_checkpoint_statuses_select_by_as_of_date_then_creation_for_activ
         by_date.pk: newer_as_of_date.pk,
         by_creation.pk: correction.pk,
     }
+
+
+def test_latest_checkpoint_statuses_order_selected_accounts_by_checkpoint_recency():
+    oldest_account = Account.objects.create(
+        id=UUID("00000000-0000-0000-0000-000000000001"),
+        name="Synthetic oldest account",
+        kind="BANK",
+    )
+    older_same_date_account = Account.objects.create(
+        id=UUID("00000000-0000-0000-0000-000000000002"),
+        name="Synthetic older same-date account",
+        kind="BANK",
+    )
+    newest_account = Account.objects.create(
+        id=UUID("00000000-0000-0000-0000-000000000003"),
+        name="Synthetic newest account",
+        kind="BANK",
+    )
+    oldest = create_reconciliation_checkpoint(
+        account_id=oldest_account.pk,
+        as_of_date=AS_OF_DATE,
+        institution_balance=Decimal("0.00"),
+        actor=ACTOR,
+    )
+    older_same_date = create_reconciliation_checkpoint(
+        account_id=older_same_date_account.pk,
+        as_of_date=date(2026, 9, 2),
+        institution_balance=Decimal("0.00"),
+        actor=ACTOR,
+    )
+    newest = create_reconciliation_checkpoint(
+        account_id=newest_account.pk,
+        as_of_date=date(2026, 9, 2),
+        institution_balance=Decimal("0.00"),
+        actor=ACTOR,
+    )
+    ReconciliationCheckpoint.objects.filter(pk=oldest.pk).update(
+        created_at=timezone.make_aware(datetime(2026, 9, 1, 9, 0))
+    )
+    ReconciliationCheckpoint.objects.filter(pk=older_same_date.pk).update(
+        created_at=timezone.make_aware(datetime(2026, 9, 1, 10, 0))
+    )
+    ReconciliationCheckpoint.objects.filter(pk=newest.pk).update(
+        created_at=timezone.make_aware(datetime(2026, 9, 1, 11, 0))
+    )
+
+    statuses = latest_checkpoint_statuses("BRL")
+
+    assert [status.checkpoint_id for status in statuses] == [
+        newest.pk,
+        older_same_date.pk,
+        oldest.pk,
+    ]