Not sure about order of items, but:

#!/usr/bin/perl

# http://perlmonks.org/?node_id=1170708

use strict;
use warnings;

$/ = "-----\n";

my %programs;

while(<DATA>)
  {
  /^(\S+): (\S+)\nProgram:(\S+)/m and $programs{$3}{$1}{$2} = 1;
  }
#use YAML; print Dump \%programs;

for my $program (sort keys %programs)
  {
  print "\nPROGRAM:  $program\nChangeIDs:\n";
  my $numbers = 1;
  for my $foo ( sort keys %{ $programs{$program} } )
    {
    print "$numbers.$foo\n";
    $numbers++;
    my $letters = 'a';
    for my $bar ( sort keys %{ $programs{$program}{$foo} } )
      {
      print "    $letters.$bar\n";
      $letters++;
      }
    }
  }

__DATA__
------------------------------------------
DEV: COM-1258
Program:Testing
Reviewer:Jackie
Description:New Entries 
rev:r145201
------------------------------------------
QA: COM-9696
Program:Testing
Reviewer:Poikla
Description:Some random changes
rev:r112356
------------------------------------------
JIRA: COM-1234
Program:Development
Reviewer:John Wick 
Description:Genral fix
rev:r345676
------------------------------------------
JIRA:COM-1234
Program:Development
Reviewer:None
Description:Updating Received 
rev:r909276
------------------------------------------
JIRA: COM-6789
Program:Testing
Reviewer:Balise Mat
Description:Audited
rev:r876391
------------------------------------------
JIRA: COM-8585
Program:Testing
Reviewer:Gold frt
Description: yet to be reviewed
rev:r565639
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