The following lines contain the word 'select', 'insert', 'update' or 'delete':
select balance_type_id
from pay_balance_types
where balance_name = p_balance_name
and nvl(business_group_id, g_business_group_id) = g_business_group_id
and nvl(legislation_code, g_legislation_code) = g_legislation_code;
select user_entity_id
from ff_user_entities
where user_entity_name = p_user_entity_name
and nvl(business_group_id, g_business_group_id) = g_business_group_id
and nvl(legislation_code, g_legislation_code) = g_legislation_code;