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$sql = "declare \@usrid int, \@sysusrid int " .
       "select \@sysusrid = suser_id\(\'$usrname\'\) " .
...
       "where $IDNAME = \'USR_ID\' " .
       "insert into APPUSR (APP_CD, USR_ID, USRNAME, USRFNAME, USRLNAM
+E, FNCGRP_CD, SYSUSR_ID) " .
       "values (\'A\', \@usrid, \'$usrname\', \'$first\', \'$full_last
+\', $fncgrp, \@sysusrid)";

$sql = qq{
  declare \@usrid int, \@sysusrid int
...
  insert into APPUSR (APP_CD, USR_ID, USRNAME, USRFNAME, USRLNAME, FNC
+GRP_CD, SYSUSR_ID)
  values ('A', \@usrid, '$usrname', '$first', '$full_last', $fncgrp, \
+@sysusrid)
};

my $sth = $$dbhCurrent->prepare( qq{
  declare \@usrid int, \@sysusrid int
...
  values ('A', \@usrid, ?, ?, ?, ?, \@sysusrid)
};
$sth->execute( $usrname, $usrname, $first, $full_last, $fncgrp);