The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT gl.name
INTO l_name
FROM gl_sets_of_books gl,pa_implementations pi
WHERE gl.set_of_books_id = pi.set_of_books_id;
select meaning into closing_status from
pa_lookups
where
lookup_code = p_status_code
and lookup_type = 'CLOSING STATUS';