FND_PROFILE_OPTION_VALUES

Column	Description
Profile Level	Level 1 = Site Level 2 = Application Level 3 = Responsibility Level 4 = User

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 pro.profile_option_name = pro1.profile_option_name and  pro.profile_option_id = pov.profile_option_id and  resp.responsibility_name like '%General%Ledger%' 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; 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;