use strict;
use warnings;
use Data::Dumper;

my $data = _test();

my $header_row;

push @$header_row, [ "City Name", "Last Name", "First Name", "Addrress", ],
  [ "", "", "", "", ];

my @values = qw(CITY LAST_NAME FIRST_NAME ADDRESS);

push @{$header_row} => [ map { @{$_}{@values} } map { @{$_} } @{$data} ];

print Dumper $header_row;

sub _test {

    my @data = [
        {
            'CITY'       => 'San Frans',
            'LAST_NAME'  => 'Doe',
            'FIRST_NAME' => 'Jonh',
            'ADDRESS'    => '100 Main Street',
        },

    ];
    return \@data;
}