The following lines contain the word 'select', 'insert', 'update' or 'delete':
select name
into H_ACCESS_SET_NAME
from gl_access_sets
where access_set_id = P_ACCESS_SET_ID;
select name, currency_code
into H_LEDGER_NAME, H_CURRENCY_CODE
from gl_ledgers
where ledger_id = P_LEDGER_ID;
'IN (SELECT gtc.tax_type_code, gtc.tax_code_id ' ||
'FROM gl_tax_codes_v gtc ' ||
'WHERE gtc.tax_type_code = ''' || P_TAX_TYPE || ''' ' ||
'AND gtc.tax_code = ''' || replace(P_TAX_CODE, '''', '''''') || ''')';