The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
DISTINCT
CURRENCY_CODE
INTO L_CURRENCY_CODE
FROM
PSB_BUDGET_REVISION_ACCOUNTS_V
WHERE BUDGET_REVISION_ID = P_BUDGET_REVISION_ID;
SELECT
CURRENCY_CODE
INTO L_CURRENCY_CODE
FROM
PSB_BUDGET_REVISIONS
WHERE BUDGET_REVISION_ID = P_BUDGET_REVISION_ID;