The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT 1 INTO dummy FROM sys.dual WHERE NOT EXISTS
(SELECT 1 FROM pa_cost_base_exp_types
WHERE cost_base_type = c_base_type
AND cost_plus_structure = cp_structure
AND expenditure_type = exp_type);
SELECT ind_rate_sch_revision_id
FROM pa_ind_rate_sch_revisions
WHERE cost_plus_structure = structure;
SELECT description INTO descpt FROM pa_expenditure_types
WHERE expenditure_type = exp_type;