A stored procedure is a set of PL/SQL statements you can call by name. Procedure never returns a value to the environment in which it is called.

CREATE [OR REPLACE] PROCEDURE procedure_name (parameter_list)
IS [Declaration Section]
BEGIN [Executable Section]
[EXCEPTION]
[Exception Handling Section]
END;

CREATE OR REPLACE PROCEDURE view_records (     
    tname IN  VARCHAR2      
)     
IS  
  
a NUMBER;  
BEGIN     
   EXECUTE IMMEDIATE 'SELECT COUNT(*) FROM '|| tname INTO a;  
      DBMS_OUTPUT.PUT_LINE('TOTAL RECORDS '||a);  
END VIEW_RECORDS;

Call a procedure

BEGIN 
  view_records('expenses');
END;