The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT po_distributions_s.nextval
INTO x_po_distribution_record.po_distribution_id
FROM SYS.DUAL;
SELECT tax_code_id
INTO x_tax_code_id
FROM po_line_locations
WHERE line_location_id = x_line_location_id;
x_po_distribution_record.last_updated_by := fnd_global.user_id;
x_po_distribution_record.last_update_date := SYSDATE;
x_po_distribution_record.last_update_login := fnd_global.login_id;
x_po_distribution_record.program_update_date := NULL;
SELECT gsob.chart_of_accounts_id,
NVL(fspa.purch_encumbrance_flag, 'N')
INTO l_chart_of_accounts_id,
l_po_encumbrance_flag
FROM gl_sets_of_books gsob,
financials_system_params_all fspa
WHERE fspa.org_id = p_po_header_rec.org_id
AND fspa.set_of_books_id = gsob.set_of_books_id;