SQL & PL/SQL

Hi experts,

I'm using RDBMS 12.2.0.1.0 and I'm tracing some code where I'm getting this exception:

ORA-01086: savepoint 'INSERT_ACCOUNT_START' never established in this session or is invalid

Tracing it, I see that savepoint is for sure established in this line of code:

SAVEPOINT insert_account_start;

And when I get to this line, the exception is raised:

IF l_err_val_counter > 0 THEN
    ROLLBACK TO insert_account_start;
END IF;

I don't see any rollback between these two code sections, so my questions here are:

1) Under what circumstances a savepoint gets invalid?

2) Is there any dictionary table where to query the savepoints of a session and its status?

Thanks,
Jose.