The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT RECV_NO
INTO V_RECV_NO
FROM PO_RECV_HDR
WHERE RECV_ID = P_RECV_NO_FROM;
SELECT RECV_NO
INTO V_RECV_NO
FROM PO_RECV_HDR
WHERE RECV_ID = P_RECV_NO_TO;
SELECT PO_NO
INTO V_PO_NO
FROM PO_ORDR_HDR
WHERE PO_ID = P_PO_NO_FROM;
SELECT PO_NO
INTO V_PO_NO
FROM PO_ORDR_HDR
WHERE PO_ID = P_PO_NO_TO;