The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT meaning
INTO l_org_map
FROM pa_lookups
WHERE lookup_type = 'ORG_TO_ACC'
AND lookup_code = l_acc_org_id;
SELECT meaning
INTO l_segment_value
FROM pa_lookups
WHERE lookup_type = 'ORG_EXP_TYPE'
AND lookup_code = l_org_map || l_expenditure_type;