The PA_ORG_AUTHORITY_V view holds the identifiers of the organizations over which a resource has any authority and the identifiers of the organizations under a particular hierarchy.
SELECT DISTINCT(TO_NUMBER(FG.INSTANCE_PK1_VALUE)) , PA_RESOURCE_UTILS.GET_ORGANIZATION_NAME(TO_NUMBER(FG.INSTANCE_PK1_VALUE)) FROM FND_GRANTS FG , FND_OBJECTS FO , PER_ALL_PEOPLE_F PER , WF_ROLES WFR WHERE PER.PERSON_ID = PA_RESOURCE_UTILS.GET_PERSON_ID AND FG.OBJECT_ID = FO.OBJECT_ID AND FO.OBJ_NAME = 'ORGANIZATION' AND FG.INSTANCE_TYPE = 'INSTANCE' AND FG.GRANTEE_KEY = WFR.NAME AND WFR.ORIG_SYSTEM = 'HZ_PARTY' AND PER.PARTY_ID = WFR.ORIG_SYSTEM_ID AND TRUNC(SYSDATE) BETWEEN PER.EFFECTIVE_START_DATE AND PER.EFFECTIVE_END_DATE AND TRUNC(SYSDATE) BETWEEN TRUNC(FG.START_DATE) AND TRUNC(NVL(FG.END_DATE , SYSDATE+1)) AND ( PA_RESOURCE_UTILS.GET_SELECTED_FLAG = 'R' OR PA_RESOURCE_UTILS.GET_SELECTED_FLAG = 'B') UNION SELECT ORGANIZATION_ID_CHILD ORG_ID , PA_RESOURCE_UTILS.GET_ORGANIZATION_NAME(ORGANIZATION_ID_CHILD) FROM PER_ORG_STRUCTURE_ELEMENTS CONNECT BY PRIOR ORGANIZATION_ID_CHILD = ORGANIZATION_ID_PARENT AND ORG_STRUCTURE_VERSION_ID = PA_RESOURCE_UTILS.GET_VERSION_ID START WITH ORGANIZATION_ID_PARENT = PA_RESOURCE_UTILS.GET_START_ORG_ID AND ORG_STRUCTURE_VERSION_ID = PA_RESOURCE_UTILS.GET_VERSION_ID AND ( PA_RESOURCE_UTILS.GET_SELECTED_FLAG = 'O' OR PA_RESOURCE_UTILS.GET_SELECTED_FLAG = 'B') UNION SELECT PA_RESOURCE_UTILS.GET_START_ORG_ID , PA_RESOURCE_UTILS.GET_ORGANIZATION_NAME(PA_RESOURCE_UTILS.GET_START_ORG_ID) FROM DUAL WHERE ( PA_RESOURCE_UTILS.GET_SELECTED_FLAG = 'O' OR PA_RESOURCE_UTILS.GET_SELECTED_FLAG = 'B')