# subs first - BEGIN not needed
{  my $var = 'blah';
   sub foo { ... }
   sub bar { ... }
}

sub bax { ... }

do_stuff_here();

##</code><code>##

# subs last - BEGIN needed iff initializing values.

do_stuff_here();  # $var has been created but not initialized. 

{  my $var = 'blah';
   sub foo { ... }
   sub bar { ... }
}

sub bax { ... }