SELECT fu.

user_name,
frv.responsibility_name,
frv.responsibility_key,
TO_CHAR (furgd.start_date, 'DD-MON-YYYY') "START_DATE",
TO_CHAR (furgd.end_date, 'DD-MON-YYYY') "END_DATE"
FROM fnd_user fu,
fnd_user_resp_groups_direct furgd,
fnd_responsibility_vl frv
WHERE fu.user_id = furgd.user_id
AND furgd.responsibility_id = frv.responsibility_id
AND furgd.end_date IS NULL
AND fu.user_name = '&user_name'
AND furgd.start_date <= sysdate
AND NVL(furgd.end_date, sysdate + 1) > sysdate
AND fu.start_date <= sysdate
AND NVL(fu.end_date, sysdate + 1) > sysdate
AND frv.start_date <= sysdate
AND NVL(frv.end_date, sysdate + 1) > sysdate;