The following SQL should work:
from FND_USER fu, FND_USER_RESP_GROUPS furg, FND_RESPONSIBILITY_TL frv
where fu.user_id = furg.user_id
and furg.responsibility_id = frv.responsibility_id;
i have ran the script but it did not returned any rows despite that we have active users, responsibility and responsibility assignment.
The table FND_USER_RESP_GROUPS does not seems to exist.
Please try this below query
from FND_USER_RESP_GROUPS_DIRECT fur
where fu.USER_ID = fur.USER_ID
and fur.responsibility_id = fr.RESPONSIBILITY_ID
and fr.LANGUAGE = userenv('lang')
--and fr.RESPONSIBILITY_NAME = 'System Administrator'
and fu.user_name = '%USER%NAME%'
order by responsibility_name