The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT DISTINCT 'Y' fv_package
FROM ALL_OBJECTS
WHERE object_name = 'FV_AR_PKG'
AND object_type = 'PACKAGE'
AND owner = ( SELECT oracle_username
FROM fnd_oracle_userid
WHERE read_only_flag = 'U')
AND status = 'VALID';
'BEGIN FV_AR_PKG.delete_offsetting_unapp(:p_posting_control_id, :p_set_of_books_id, :p_status); END;';