The following lines contain the word 'select', 'insert', 'update' or 'delete':
select 1
into x_dummy
from sys.dual
where not exists
(select 1
from pa_lookups p
where p.lookup_type like 'COST BASE TYPE'
and ((x_rowid is NULL) or (rowid <> x_rowid))
and p.lookup_code = x_lookup_code);
select 1
into x_dummy
from sys.dual
where not exists
(select 1
from pa_cost_bases cb
where cb.cost_base_type = x_lookup_code);