The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT name, chart_of_accounts_id
INTO ACCESS_SET_NAME, STRUCT_NUM
FROM gl_access_sets
WHERE access_set_id = P_ACCESS_SET_ID;
select name, currency_code
INTO LEDGER_NAME, FUNCT_CURR_CODE
from gl_ledgers
where ledger_id = P_LEDGER_ID;
select budget_name
INTO BUDGET_NAME
from gl_budget_versions
where budget_version_id = P_BUDGET_VERSION_ID;