The following lines contain the word 'select', 'insert', 'update' or 'delete':
select 1
into l_references
from dual
where exists (select 1
from pon_bid_headers
where po_header_id = p_in_rec.entity_ids(l_idx)
);
select 1
into l_references
from dual
where exists ( select 1
from pon_auction_headers_all
where source_doc_msg in ('PO_POTYPE_BLKT', 'PO_POTYPE_CNTR')
and source_doc_id = p_in_rec.entity_ids(l_idx)
);
select 1
into l_references
from dual
where exists ( select 1
from pon_backing_requisitions
where requisition_header_id = p_in_rec.entity_ids(l_idx)
);