The following lines contain the word 'select', 'insert', 'update' or 'delete':
IF l_header_rec.operation NOT IN ( 'INSERT','CREATE') THEN
FND_MESSAGE.SET_NAME('ONT','ONT_BSA_BATCH');
SELECT OE_ORDER_HEADERS_S.NEXTVAL
INTO l_header_rec.header_id
FROM DUAL;
SELECT OE_ORDER_LINES_S.NEXTVAL
INTO l_line_tbl(l_count).line_id
FROM DUAL;
IF l_line_tbl(l_count).operation NOT IN ( 'INSERT','CREATE') THEN
FND_MESSAGE.SET_NAME('ONT','ONT_BSA_BATCH');