open (FILE, "$record") or die "can't open $record: $!";
my @record = reverse <FILE>;
close FILE;
[download]

this is considered bad due to the fact that the file could eventually get large and fill up your memory. have a look at File::ReadBackwards.

%member = ( $timestamp => 
   [$current_time, $funds, $action, $current_funds]);
[download]

this is 100% wrong, because %member contains afterwards exactly one element, the ten that got into before are lost. you want:

$member{$timestamp} = 
   [$current_time, $funds, $action, $current_funds];
[download]

then, you really want to use strict; #damn ;) and to use CGI; or an equivalent module. see the tutorials for why.

update: i just realized that you don't chomp; your input lines. so, the last elem will have a line separator character at its end.

HTH

btw i hope formatting is correct ...