The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT eam_op_completion_txns_s.nextval
INTO x_eam_op_comp_rec.transaction_id
FROM DUAL;
SELECT qa_collection_id_s.nextval
INTO x_eam_op_comp_rec.qa_collection_id
FROM DUAL;
SELECT sysdate
INTO x_eam_op_comp_rec.transaction_date
FROM DUAL;
SELECT department_id INTO x_eam_op_comp_rec.department_id
FROM WIP_OPERATIONS
WHERE organization_id = p_eam_op_comp_rec.organization_id
AND wip_entity_id = p_eam_op_comp_rec.wip_entity_id
AND operation_seq_num = p_eam_op_comp_rec.operation_seq_num;