In addition to the other posters' advice, you may want to put the comment inside the subroutine block, like so:

sub dump_subtable {
  # NAME
  #        dump_subtable() - dump a subtable
  #
  # SYNOPSIS
  #etc...

  my ($self)= shift(@_);
  my (%args)= @_; #etc...
[download]

This way, if you want to change the order of the subs (for organizational purposes) or to move some subs into other files (less likely since this is part of a module, but probable in other types of programs), the comments will always stay with their associated subs.

This will, of course, vary to taste.

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How do I love -d? Let me count the ways...