The following lines contain the word 'select', 'insert', 'update' or 'delete':
select null
from pa_credit_receivers pa
where pa.person_id = P_PERSON_ID;
select null
from pa_draft_invoices_all pa
where pa.approved_by_person_id = P_PERSON_ID
or pa.released_by_person_id = P_PERSON_ID;