The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT period_id
FROM cn_periods
WHERE period_name = p_start_period_name
AND org_id = p_org_id AND closing_status in ('C', 'P') ;
SELECT period_id
FROM cn_periods
WHERE period_name = p_end_period_name
AND org_id = p_org_id AND closing_status in ('C', 'P') ;
SELECT TO_CHAR(sysdate,'dd-mm-rr:hh:mi:ss') INTO l_time FROM dual;
SELECT TO_CHAR(sysdate,'dd-mm-rr:hh:mi:ss') INTO l_time FROM dual;