CHECKLIST FOR validating UTL_FILE_DIR value and FND_FILE value
1 . Make sure the utl_file_dir should have multiple entries in single quote seperated by coma.
Correct Entry is:

EXAMPLE:

utl_file_dir='/app/D4CRP/d4crpcomn/temp','/orahome/product/D4CRP/10.2.0/appsutil/outbound/D4CRP_ibisdev-e1-zone08','/usr/tmp'


Wrong Entry:

utl_file_dir=/app/D4CRP/d4crpcomn/temp,/orahome/product/D4CRP/10.2.0/appsutil/outbound/D4CRP_ibisdev-e1-zone08,/usr/tmp


2 . MAKE SURE:


First Value of utl_file_dir should be the value of APPLTMP and APPLPTMP

EG:
utl_file_dir='/app/D4CRP/d4crpcomn/temp','/orahome/product/D4CRP/10.2.0/appsutil/outbound/D4CRP_ibisdev-e1-zone08','/usr/tmp'
APPLTMP=/app/D4CRP/d4crpcomn/temp
APPLPTMP=/app/D4CRP/d4crpcomn/temp


3) Steps To Validate at the DB level:

login to oracle user
sqlplus “/ as sysdba”
select value from v$parameter2 where name like '%utl%';

Correnct Output Should be :

VALUE
--------------------------------------------------------------------------------
/app/D4CRP/d4crpcomn/temp
/orahome/product/D4CRP/10.2.0/appsutil/outbound/D4CRP_ibisdev-e1-zone08
/usr/tmp


Incorrect Value:

VALUE
--------------------------------------------------------------------------------
/app/D4CRP/d4crpcomn/temp, /orahome/product/D4CRP/10.2.0/appsutil/outbound/D4CRP
_ibisdev-e1-zone08, /usr/tmp
Note :Correct the utlfile entry before you move to application.

4 . Steps to validate at application level:

sqlplus “apps/#####”

exec FND_FILE.PUT_LINE(FND_FILE.LOG, 'THIS IS A TEST');

Note : the above procedure should complete successfully if not then verify APPLTMP,APPLPTMP and utl_file_dir as specified from the step 1.
NOTE: If only APPLPTMP and APPLTMP value is wrong then you can change it to correct value and bounce the Managers. If UTL file entry is wrong then we need to correct it and bounce the whole instance(APPLICATION+DB)

v$parameter2 is the view which holds many value for single parameter.

For example

select name from v$parameter where name like '%utl%';
Will return only one row , but same query will return more than one value when the view name is changed to v$parameter2.

select count(*) from v$parameter2 where name like '%utl%' will return the number on entries in utl_file_dir parameter(utl_file_dir='/tmp','/$COMMON_TOP/tmp'; in this case the query will return 2.