The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT count(1)
INTO dummy
FROM dual
WHERE EXISTS
( SELECT 1
FROM pa_transaction_xface_control txc
WHERE txc.transaction_source = X_trx_source )
OR EXISTS
( SELECT 1
FROM pa_expenditure_items_all ei
WHERE ei.transaction_source = X_trx_source );
SELECT 1
INTO dummy
FROM dual
WHERE NOT EXISTS
( SELECT 1
FROM pa_transaction_sources
WHERE ( transaction_source = nvl(X_trx_source, -99)
OR user_transaction_source = X_user_trx_source)
AND ( ( X_rowid IS NULL )
OR ( rowid <> X_rowid ) ) );