That would be fine if it was one or two transactions but we are talking a lot of transactions.  There has to be some fix to correct unlinked TX items in the system versus instructing people to delete and re-enter information.  Are there no reports or custom queries that can be done from a development standpoint that shows what's broken?  Because when you look at the bill, the bill shows the PO that is linked to it but when you look at the PO, there is nothing "billed".