POiSON WORLD

SELECT
substr(pro1.user_profile_option_name,1,35) Profile,
decode(pov.level_id,
10001,'Site',
10002,'Application',
10003,'Resp',
10004,'User') Option_Level,

decode(pov.level_id,

10001,'Site',
10002,appl.application_short_name,
10003,resp.responsibility_name,
10004,u.user_name) Level_Value,

nvl(pov.profile_option_value,'Is Null') Profile_option_Value

FROM

fnd_profile_option_values pov,
fnd_responsibility_tl resp,
fnd_application appl,
fnd_user u,
fnd_profile_options pro,
fnd_profile_options_tl pro1

WHERE

pro1.user_profile_option_name like ('%Ledger%')
and pro.profile_option_name = pro1.profile_option_name
and pro.profile_option_id = pov.profile_option_id
and resp.responsibility_name like '%General%Ledger%' /* comment this line if you need to check profiles for all responsibilities */
and pov.level_value = resp.responsibility_id (+)
and pov.level_value = appl.application_id (+)
and pov.level_value = u.user_id (+)

order by 1,2;