The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT NVL(comms_nl_trackable_flag,'N') into l_ib_trackable
FROM mtl_system_items a, mtl_material_transactions b
WHERE a.organization_id = b.organization_id
AND a.inventory_item_id = b.inventory_item_id
AND Nvl(b.inventory_item_id,-1) <> -1
AND enabled_flag = 'Y'
AND Nvl(start_date_active, sysdate) <= sysdate
AND Nvl(end_date_active, sysdate+1) > sysdate
AND b.transaction_id = p_transaction_id;