The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT 1
INTO dummy
FROM SYS.Dual
WHERE EXISTS
(SELECT 1
FROM PA_Cost_Distribution_Lines
WHERE Expenditure_Item_ID = x_expenditure_item_id);
SELECT 1
INTO dummy
FROM SYS.Dual
WHERE EXISTS
(SELECT 1
FROM PA_Expenditure_Items
WHERE Source_Expenditure_Item_ID = x_expenditure_item_id);