Problem:
Even with Oracle include set, doesn't pick up sqlca.cob from Oracle directory
Resolution:
By default, the compiler will not pick up copy files with an extension of .cob. You should therefore use the COPYEXT compiler directive to ensure that the compiler searches for files with this extension, for example
COPYEXT(cob,cpy,cbl)
In addition, you should either set the COBCPY environment variable to include the Oracle directory containing sqlca.cob, or copy sqlca.cob into the current project directory.