RewriteEngine on
  RewriteRule /s/ /index.cgi [NC,QSA]

  <Location "/path/to/site/docs/index.cgi">
      SetHandler perl-script
      PerlResponseHandler ModPerl::Registry
      PerlOptions +ParseHeaders
      Options +ExecCGI
  </Location>

  <Directory "/path/to/site/docs">
#      Options Indexes Includes ExecCGI FollowSymLinks
      AllowOverride None
      Order allow,deny
      Allow from all
  </Directory>