The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
BG.SOB_NAME,
WS.NAME,
BG.NAME
INTO CP_COMPANY,CP_WORKSHEET,CP_BUDGET_GROUP
FROM
PSB_BUDGET_GROUPS_V BG,
PSB_WORKSHEETS WS
WHERE WS.BUDGET_GROUP_ID = BG.BUDGET_GROUP_ID
AND WS.WORKSHEET_ID = P_WORKSHEET_ID;
SELECT
NAME
INTO CP_BUD_PERIOD_NAME
FROM
PSB_BUDGET_PERIODS
WHERE BUDGET_PERIOD_TYPE = 'Y'
AND BUDGET_PERIOD_ID = P_BUDGET_PERIOD_ID;