The following lines contain the word 'select', 'insert', 'update' or 'delete':
select receipt_required_flag,inspection_required_flag
into v_rec_flag ,v_ins_flag
from po_line_locations
where line_location_id = p_line_location_id;
SELECT NVL(payables_tolerance_flag, 'N'), payables_tolerance
INTO l_payables_tolerance_flag, l_payables_tolerance
FROM fv_operating_units;