The following lines contain the word 'select', 'insert', 'update' or 'delete':
l_delete_permitted varchar2(1) := 'N';
select 'Y'
into l_delete_permitted
from sys.dual
where not exists (
select null
from SO_HEADERS_ALL SH
where SH.HEADER_ID IN (select header_id
from so_drop_ship_sources
where line_location_id =
p_location_id)
and SH.OPEN_FLAG = 'Y');