The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT gl.ledger_id, gl.currency_code
INTO gc_ledger_id, gc_func_currency
FROM gl_ledgers gl, hr_operating_units hou
WHERE hou.organization_id = fnd_profile.VALUE ('org_id')
AND gl.ledger_id = hou.set_of_books_id;
SELECT NAME
INTO gc_operating_name
FROM hr_operating_units
WHERE organization_id = p_org_id;
SELECT vendor_name
INTO gc_supplier_name
FROM po_vendors
WHERE vendor_id = p_supplier;
SELECT gdr.conversion_rate
INTO ln_exch_rate
FROM gl_daily_rates gdr
WHERE gdr.conversion_type = p_exchange_rate_type
AND gdr.from_currency = currency
AND gdr.to_currency = gc_func_currency
AND gdr.conversion_date = p_as_of_date;