SELECT FUR.USER_ID , FUR.RESPONSIBILITY_ID FROM FND_USER FU , FND_RESPONSIBILITY_VL FR , FND_USER_RESP_GROUPS FUR WHERE FU.USER_ID = FUR.USER_ID AND FR.RESPONSIBILITY_ID = FUR.RESPONSIBILITY_ID AND FR.APPLICATION_ID = FUR.RESPONSIBILITY_APPLICATION_ID AND FR.APPLICATION_ID = 271 AND SYSDATE BETWEEN FU.START_DATE AND NVL(FU.END_DATE , SYSDATE) AND SYSDATE BETWEEN FR.START_DATE AND NVL(FR.END_DATE , SYSDATE)