foreach my $path ( @local_list ){
  opendir my $dirh,$path or die "Can't open $path";
  my @files = grep { /\.txt$/ } readdir($dirh);
  closedir($dirh) or die "Can't close $path";
  foreach my $i (0..$#files){
    my $file = $files[$i];
    printf(
      '<br><b>L123 - %d - The file name: <a href="../../%s/%s">%s</a></b> is <font color=red>%d</font> bytes long.<br>' . "\n\n",
      $i,
      $path,
      $file,
      $file,
      -s $file  ;
  }      
}

##</code><code>##

use File::Find::Rule;
use File::Basename;
my @files = File::Find::Rule->file()
  ->name( '*.txt' )
  ->maxdepth(1)
  ->in( @local_list )
;
foreach my $i (0..$#files){
  my $file = $files[$i];
  printf
      '<br><b>L123 - %d - The file name: <a href="../../%s">%s</a></b> is <font color=red>%d</font> bytes long.<br>' . "\n\n",
      $i,
      $file,
      basename($file),
      -s $file,
  ;
}