The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT closed_ind
FROM IGS_FI_ENCMB_TYPE
WHERE encumbrance_type = p_encumbrance_type;
SELECT closed_ind
FROM IGS_EN_ENCMB_EFCTTYP_V
WHERE s_encmb_effect_type = p_s_encmb_effect_type;
SELECT pot.s_progression_outcome_type
FROM IGS_PR_OU_TYPE pot
WHERE NVL(pot.encumbrance_type,' ') = p_encumbrance_type;