Try this
CREATE OR REPLACE FUNCTION FIN2008.rowtocol( p_slct IN VARCHAR2,
p_dlmtr IN VARCHAR2 DEFAULT ',' ) RETURN VARCHAR2
AUTHID CURRENT_USER AS
TYPE c_refcur IS REF CURSOR;
lc_str VARCHAR2(4000);
lc_colval VARCHAR2(4000);
c_dummy c_refcur;
l number;
BEGIN
OPEN c_dummy FOR p_slct;
LOOP
FETCH c_dummy INTO lc_colval;
EXIT WHEN c_dummy%NOTFOUND;
lc_str := lc_str || p_dlmtr || lc_colval;
END LOOP;
CLOSE c_dummy;
RETURN SUBSTR(lc_str,2);
EXCEPTION
WHEN OTHERS THEN
lc_str := SQLERRM;
IF c_dummy%ISOPEN THEN
CLOSE c_dummy;
END IF;
RETURN lc_str;
END; /
First parameter is your query and the second parameter is delimiter