The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT 1 into X_flag
FROM GL_USSGL_TRANSACTION_CODES GLTR
WHERE ((X_rowid is NULL) OR (X_rowid <> GLTR.rowid))
AND GLTR.USSGL_TRANSACTION_CODE = X_ussgl_transaction_code
AND GLTR.CHART_OF_ACCOUNTS_ID = X_chart_of_accounts_id;
SELECT 1 INTO X_flag
FROM GL_USSGL_ACCOUNT_PAIRS GLAP
WHERE ((X_rowid is NULL) OR (X_rowid <> GLAP.rowid))
AND GLAP.CHART_OF_ACCOUNTS_ID = X_chart_of_accounts_id
AND GLAP.USSGL_TRANSACTION_CODE = X_ussgl_transaction_code
AND GLAP.DR_ACCOUNT_SEGMENT_VALUE = X_DR_ACCOUNT_SEGMENT_VALUE
AND GLAP.CR_ACCOUNT_SEGMENT_VALUE = X_CR_ACCOUNT_SEGMENT_VALUE;