The following lines contain the word 'select', 'insert', 'update' or 'delete':
UPDATE je_gr_trnovr_rules
SET legal_entity_id = l_legal_entity_id
WHERE legal_entity_id IS NULL;
l_message := 'Updated '||SQL%ROWCOUNT||' rows in table JE_GR_TRNOVR_RULES with legal entity id: '||l_legal_entity_id;
l_message := 'Unable to Update Legal Entities for the table je_gr_trnovr_rules
because no Legal Entity was found.';