The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT user_batch_name
FROM PA_EXPENDITURES
WHERE incurred_by_organization_id =
p_expenditure_organization_id
AND trunc(Expenditure_ending_date) = p_expenditure_ending_date
AND expenditure_id = p_expenditure_id;
SELECT To_Char(p_expenditure_ending_date,'MMDDYY')
INTO l_date_string
FROM dual;
SELECT mod(PA_EXPENDITURE_GROUPS_S.nextval,1000)
INTO l_sequence_no
FROM DUAL;