diff --git a/scripts/audit_gitea_coordination.py b/scripts/audit_gitea_coordination.py
index b62689e..653435c 100644
--- a/scripts/audit_gitea_coordination.py
+++ b/scripts/audit_gitea_coordination.py
@@ -243,13 +243,25 @@ def validate_pull_request(
     pr: dict[str, Any], task: RemoteTask
 ) -> list[AuditFinding]:
     findings: list[AuditFinding] = []
-    if not task.work_branch or pull_request_head(pr) != task.work_branch:
+    body = pr.get("body")
+    body = body if isinstance(body, str) else ""
+    head = pull_request_head(pr)
+    head_matches = bool(task.work_branch) and head == task.work_branch
+    if (
+        not head_matches
+        and bool(pr.get("merged"))
+        and re.fullmatch(r"refs/pull/\d+/head", head)
+        and bool(task.work_branch)
+        and task.work_branch in body
+    ):
+        # Gitea rewrites head.ref after a merged source branch is deleted. The
+        # immutable PR body still records the claimed work branch.
+        head_matches = True
+    if not head_matches:
         findings.append(
             AuditFinding(task.number, "pull-request", "PR head 与 claim 工作分支不一致。")
         )
-    body = pr.get("body")
-    body = body if isinstance(body, str) else ""
-    required_values = [f"docs/tasks/{task.task_id}.md"]
+    required_values = [f"docs/tasks/{task.task_id}.md", task.work_branch or ""]
     if task.context_ref:
         required_values.append(task.context_ref)
     required_values.extend(task.write_paths or [])
diff --git a/tests/test_governance.py b/tests/test_governance.py
index 3cdb9fe..e5141e8 100644
--- a/tests/test_governance.py
+++ b/tests/test_governance.py
@@ -23,6 +23,8 @@ from audit_gitea_coordination import (
     parse_datetime,
     parse_write_paths,
     select_latest_claim,
+    RemoteTask,
+    validate_pull_request,
 )
 from setup_gitea_labels import LABELS, NoRedirect, build_plan
 from test_gitea_claim_race import PROBE_PREFIX, new_probe_branch
@@ -180,6 +182,31 @@ class OfflineRuleTests(unittest.TestCase):
 
 
 class GiteaHelperTests(unittest.TestCase):
+    def test_merged_pr_accepts_gitea_deleted_branch_ref(self) -> None:
+        sha = "a" * 40
+        task = RemoteTask(
+            number=1,
+            task_id="T-123",
+            state="closed",
+            status="status/done",
+            labels={"status/done"},
+            body="",
+            work_branch="agent/worker-1/T-123",
+            context_ref=sha,
+            write_paths=["docs/tasks/T-123.md"],
+        )
+        pr = {
+            "merged": True,
+            "head": {"ref": "refs/pull/1/head"},
+            "body": (
+                "Closes #1\n"
+                "task_file: docs/tasks/T-123.md\n"
+                f"context_ref: {sha}\n"
+                "work_branch: agent/worker-1/T-123\n"
+            ),
+        }
+        self.assertEqual([], validate_pull_request(pr, task))
+
     def test_waiting_status_is_not_claimable_or_active(self) -> None:
         self.assertIn("status/waiting", STATUS_LABELS)
         self.assertNotIn("status/waiting", READY_OR_ACTIVE_LABELS)