procedure ....
 begin

      user_sqlrowcount := rep_R@uo;
    
    LogAction(p_ActionName, p_Ac, 'END', user_sqlrowcount);
      commit;
    

    exception when OTHERS then
      LogAction(p_ActionName, p_ActionBrick, 'END', pErrMessage => SQLERRM);
      rollback;
 end;

function rep_R return number
is
  v_sync date;
  sql_rows          pls_integer := 0;
  sql_rows_curr     pls_integer := 0;
  n                 number      := 0;
  n_commitrows      number      := 3000;
begin
for rec in (SELECT DISTINCT qw FROM Clients  
           ) loop
           -- возьмем max дату синхронизации
                   select trunc (max(t.tax), 'MM')
                     into v_sync
                     from n t
                    where rec.qw = t.qw;
                 --затянем данные
              MERGE INTO .......;

  sql_rows_curr := sql%rowcount;
  sql_rows      := sql_rows + sql_rows_curr;
  n             := n + sql_rows_curr;
  
 
  if n > n_commitrows then
       commit;
       n := 0;
     end if;
  
    end loop;
  --dbms_output.put_line('sql%rowcount : ' || n);
 return (sql_rows);
end;

procedure ....
 begin

      user_sqlrowcount := rep_R@uo;
    
    LogAction(p_ActionName, p_Ac, 'END', user_sqlrowcount);
      commit;--лишний коммит?
    

    exception when OTHERS then
      LogAction(p_ActionName, p_ActionBrick, 'END', pErrMessage => SQLERRM);
      rollback;
 end;