The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT gl_elimination_journals_s.NEXTVAL
FROM dual;
SELECT user_je_category_name
INTO user_cat_name
FROM GL_JE_CATEGORIES
WHERE je_category_name = x_category_name;
SELECT 1
FROM DUAL
WHERE EXISTS (SELECT 1
FROM gl_elimination_journals
WHERE journal_name = X_name
AND elimination_set_id = X_setid
AND ((X_rowid IS NULL) OR (rowid <> X_rowid)));