CREATE OR REPLACE PROCEDURE owb_prc_file_mult_column_test(
p_file_dir         VARCHAR2, -- mandatory (Oracle directory name)
p_file_name   VARCHAR2, -- mandatory
p_sql_query        VARCHAR2, -- Multiple column SQL SELECT statement that needs to be executed and processed
p_delimiter   CHAR    -- column delimiter
)
AS

l_cursor_handle  INTEGER;
l_dummy          NUMBER;
l_col_cnt        INTEGER;
l_rec_tab          DBMS_SQL.DESC_TAB;
l_current_col      NUMBER(16);
l_current_line   VARCHAR2(2047);
l_column_value   VARCHAR2(32767);

l_file_handle      UTL_FILE.FILE_TYPE;
l_print_text       VARCHAR2(32767);
l_record_count   NUMBER(16) := 0;

BEGIN

   /* Open file for append*/
   l_file_handle := UTL_FILE.FOPEN(p_file_dir, p_file_name, 'w', 32767); --Append Mode, 2047 chars per line max, possibly increasable

   l_cursor_handle := DBMS_SQL.OPEN_CURSOR;
   DBMS_SQL.PARSE(l_cursor_handle, p_sql_query, DBMS_SQL.native);
   l_dummy := DBMS_SQL.EXECUTE(l_cursor_handle);

   /* Output column names and define them for latter retrieval of data */
   DBMS_SQL.DESCRIBE_COLUMNS(l_cursor_handle, l_col_cnt, l_rec_tab); -- get column names

   /* Append to file column headers */
   l_current_col := l_rec_tab.FIRST;
   IF (l_current_col IS NOT NULL) THEN
      LOOP
         DBMS_SQL.DEFINE_COLUMN(l_cursor_handle, l_current_col, l_column_value, 32767);
         l_print_text := l_rec_tab(l_current_col).col_name || p_delimiter;
         dbms_output.put_line(l_print_text);
         --UTL_FILE.PUT (l_file_handle, l_print_text);
         UTL_FILE.new_line (l_file_handle, l_print_text);
         l_current_col := l_rec_tab.NEXT(l_current_col);
         dbms_output.put_line(l_current_col);
         EXIT WHEN (l_current_col IS NULL);
      END LOOP;
   END IF;
   UTL_FILE.PUT_LINE (l_file_handle,' ');

   /* Append data for each row */
   LOOP
      EXIT WHEN DBMS_SQL.FETCH_ROWS(l_cursor_handle) = 0; -- no more rows to be fetched

      l_current_line := '';
      /* Append data for each column */
      FOR l_current_col IN 1..l_col_cnt LOOP
         DBMS_SQL.COLUMN_VALUE (l_cursor_handle, l_current_col, l_column_value);
         l_print_text := l_column_value || p_delimiter;
dbms_output.put_line(l_print_text);
       l_current_line := l_current_line || l_column_value || p_delimiter;
       dbms_output.put_line(l_current_line);
      END LOOP;
      l_record_count := l_record_count + 1;
      UTL_FILE.PUT_LINE (l_file_handle, l_current_line);
   END LOOP;

   UTL_FILE.FCLOSE (l_file_handle);
   DBMS_SQL.CLOSE_CURSOR(l_cursor_handle);

EXCEPTION
   WHEN OTHERS THEN

   -- Release resources
   IF DBMS_SQL.IS_OPEN(l_cursor_handle) THEN
      DBMS_SQL.CLOSE_CURSOR(l_cursor_handle);
   END IF;

   IF UTL_FILE.IS_OPEN (l_file_handle) THEN
      UTL_FILE.FCLOSE (l_file_handle);
   END IF;

   --RAISE ;
   DBMS_OUTPUT.PUT_LINE(DBMS_UTILITY.format_error_stack);

END;

l_print_text := l_column_value || p_delimiter;

l_print_text := replace(l_column_value,chr(10),' ') || p_delimiter;