这是MySQL存储过程的逻辑用法吗?

我有一个拥有托管MySQL数据库的客户机,开发人员一直要求我添加非常简单的存储过程。我看到这样的存储过程,我不明白为什么它会被实现为一个存储过程,而不是在应用程序代码中实现。这真的是对存储过程的奇怪使用吗?

CREATE DEFINER = 'username'@'%' PROCEDURE `sp_get_payrollgl`(IN pi_glcode TEXT)
    DETERMINISTIC
    CONTAINS SQL
    SQL SECURITY INVOKER
    COMMENT ''
BEGIN

  if (pi_glcode is null || pi_glcode = '') then
    select  glcode,descr, 
        case when crdb = 1 then 'CR' else 'DB' end as 'crdb',  
        case when taxable = 1 then 'Yes' else 'No' end as 'taxable',  
        case when billable = 1 then 'Yes' else 'No' end as 'billable',  
        case when active = 1 then 'Yes' else 'No' end as 'active'  
    from payrollgl;
  else
    select glcode,descr, 
        case when crdb = 1 then 'CR' else 'DB' end as 'crdb',  
        case when taxable = 1 then 'Yes' else 'No' end as 'taxable',  
        case when billable = 1 then 'Yes' else 'No' end as 'billable',  
        case when active = 1 then 'Yes' else 'No' end as 'active'  
    from payrollgl where glcode = pi_glcode;
  end if;
END;