The following lines contain the word 'select', 'insert', 'update' or 'delete':
'SELECT /*+ leading(v) cardinality(v 1) */ decode(f.application_status,''ACC'','''||l_other||''',''OTHER ACC'','''||l_other||''',l.meaning) FII_AR_RCT_ACTION,
f.amount_applied_rct FII_AR_RCT_AMT,
f.filter_date FII_AR_RCT_DATE,
fnd.user_name FII_AR_RCT_USER,
decode(f.application_status,''APP'',''' ||l_rct_amt_url||''',NULL) FII_AR_RCT_AMT_DRILL,
NVL(f.applied_customer_trx_id,-999999) FII_AR_APP_CUST_TRX_ID
FROM
fii_ar_receipts_f f,
'||l_from_table ||'
'||l_gt_table_name||'
,ar_lookups l
,fnd_user fnd
WHERE f.user_id = fnd.user_id
AND l.lookup_type = ''PAYMENT_TYPE''
AND l.lookup_code = f.application_status
AND f.cash_receipt_id = :CASH_RECEIPT_ID
'|| l_where_clause ||'
&ORDER_BY_CLAUSE';