The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT PSP.auto_offset_method,
SOB.chart_of_accounts_id
INTO l_auto_offset_method,
l_coa_id
FROM po_system_parameters_all PSP,
financials_system_params_all FSP,
gl_sets_of_books SOB
WHERE NVL(PSP.org_id,-99) = NVL(p_org_id,-99)
AND NVL(FSP.org_id,-99) = NVL(p_org_id,-99)
AND FSP.set_of_books_id = SOB.set_of_books_id; -- JOIN