BI Publisher/XML Publisher Lexical parameter returns ORA-00920 invalid relational operator error

I have a BI publisher report and the ultimate goal is to use the seeded GL accounting flexfield parameters to pass values into the report and call oracle.apps.fnd.flex.kff.where to dynamically generate the where clause in a lexical parameter to add to my existing SQL in my *.xml data defintion file.

That approach give the same error.

I took a step back and tried doing a simple lexical parameter example to verify that works. The value in the package spec is defined as: cp_stmt varchar2(200) := ' ''A''=''A''';

The value in the log file is: 'A'='A'