[From OTN]
I just moved over from the Java world to PL/SQL. One thing I really miss from Java is the FINALLY section of a method. How can I get the same behavior out of PL/SQL?
Unlike Java, PL/SQL does not support a FINALLY section. You can, however, emulate much of what this section does, through careful and disciplined use of local subprograms.
The article continues at
http://www.oracle.com/technology/oramag/oracle/09-jan/o19plsql.html