ALTER SESSION SET plsql_warnings = 'enable:all' 

CREATE OR REPLACE PROCEDURE plw6002 AUTHID DEFINER 
AS  
   l_checking   BOOLEAN := FALSE;  
  
   PROCEDURE why_did_i_write_this  
   IS  
   BEGIN  
      DBMS_OUTPUT.put_line ('Why did I write this?');  
   END;  
BEGIN  
   NULL;  
  
   IF l_checking  
   THEN  
      DBMS_OUTPUT.put_line ('Never here...');  
   ELSE  
      DBMS_OUTPUT.put_line ('Always here...');  
      GOTO end_of_function;  
   END IF;  
  
   <<end_of_function>>  
   NULL;  
END plw6002; 

DROP PROCEDURE plw6002

CREATE OR REPLACE FUNCTION plw6002  
   RETURN VARCHAR2  
   AUTHID DEFINER 
AS  
BEGIN  
   RETURN NULL;  
   DBMS_OUTPUT.put_line ('Never here...');  
END plw6002; 

SHOW ERRORS PROCEDURE plw6002 

DROP FUNCTION plw6002