Closed PO status, without a GR

what is the indicator that a non-GR based PO is complete? Is there a field in the PO tables (EKKO, EKPO or...) that can indicate a PO is closed because either someone manually closed it or that the invoice has been processed and approved.
If not in the PO tables, is there some report that can tell me the non-GR based POs and their open vs. closed status?
Thanks for your help!!!

Your solution will work for future process.
Unfortunately, what we are trying to do is find out all the PO's that are currently "closed" without depending on the "delivery complete" flag as the client has not been using that flag.

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