The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
NAME
INTO CP_SET_OF_BOOKS_NAME
FROM
GL_SETS_OF_BOOKS
WHERE SET_OF_BOOKS_ID = P_SET_OF_BOOKS_ID;
SELECT
NAME
INTO CP_TOP_BUDGET_GROUP_NAME
FROM
PSB_BUDGET_GROUPS
WHERE BUDGET_GROUP_ID = P_BUDGET_GROUP_ID;