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SELECT 
"CATEGORY_ID",
...
 AND parent_id is not null) replies from   "NF_CATEGORY" cat
where Parent_ID = :P4_Category_ID
and nf_user_can_str(:APP_USER, category_id, 'view') = 'T'

 SELECT "CATEGORY_ID", "CATEGORY_NAME", "DESCRIPTION", "PARENT_ID",
      ( SELECT count ( * )
...
 FROM "NF_CATEGORY" cat
 WHERE Parent_ID = :P4_CATEGORY_ID
      AND nf_user_can_str ( :APP_USER, CATEGORY_ID, 'view' ) = 'T'

package SQL::Tidy;

...
}

1;