for ( 0 .. $#fields) {
   $sql_data{'description'}   = $fields[$_]{'description'};
   $sql_data{'billing_code'}  = $fields[$_]{'billing_code'};
   $sql_data{'user_id'}       = $fields[$_]{'user_id'};
   $sql_data{'project_id'}    = $fields[$_]{'project_id'};
   $sql_data{'bad_proj'}      = $fields[$_]{'bad_proj'};
   $sql_data{'bad_bill'}      = $fields[$_]{'bad_bill'};
   $sql_data{'bad_user'}      = $fields[$_]{'bad_user'};

   $stmt = qq/INSERT INTO temp_sheet (/ . join(',', keys %sql_data ) . qq/) 
               VALUES (/ . join(',', ('?') x keys %sql_data ) . qq/)/;   

   $sth = $dbh->prepare($stmt);
   $sth->execute(values %sql_data );
}