sub create_cat_list{
    my ($type,$dbh)=@_;
 my $cat=$dbh->prepare("select ${type}_cat,${type}_id from ${type}_cat order by ${type}_cat");
    $cat->execute();
    my @list;
    my %hash;
    while(my ($catval,$id)=$cat->fetchrow_array()){
	push @list, $catval;
	$hash{$id} = $catval;
    }
    $cat->finish();
    return [ \%hash,\@list  ];
}

## SNIP
    my $l1=create_cat_list('l1',$dbh);

	$output.=$q->popup_menu(-name=>'l1_cat',-values=>$l1->[1],-labels=>$l1->[0]);

##</code><code>##

   $VAR1 = [
          {
            '1' => 'Canadian Paper Money',
            '2' => 'US Coins',
            '3' => 'US Paper Money',
            '4' => 'Supplies',
            '5' => 'Canadian Coins'
          },
          [
            'Canadian Coins',
            'Canadian Paper Money',
            'Supplies',
            'US Coins',
            'US Paper Money'
          ]
        ];


##</code><code>##

<select name="l1_cat">
<option value="Canadian Coins">Canadian Coins</option>
<option value="Canadian Paper Money">Canadian Paper Money</option>
<option value="Supplies">Supplies</option>
<option value="US Coins">US Coins</option>
<option value="US Paper Money">US Paper Money</option>
</select>