The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT ra.receivable_application_id,
ra.cash_receipt_id,
ra.customer_trx_id,
ra.org_id
INTO l_receivable_application_id,
l_cash_receipt_id,
l_customer_trx_id,
l_org_id
FROM ar_receivable_applications_all ra, ap_invoices_v i
WHERE ra.application_ref_id = p_invoice_id
AND i.invoice_id = p_invoice_id
AND TO_NUMBER(i.reference_key1) = ra.receivable_application_id
AND ra.application_ref_type = 'AP_REFUND_REQUEST'
AND ra.display = 'Y';