Have you considered using a recursive function?

#!/usr/bin/perl --

use strict;
use warnings;

my $LogFile = '/tmp/report.txt';

open ( OUTPUT, '>', $LogFile )
    or die "Can't write to $LogFile : $!";
get_permissions ( $_ ) foreach @ARGV;
close (OUTPUT)
    or die "Can't save $LogFile : $!";

sub get_permissions {
    my $directory = shift;
    opendir (DIR, $directory)
        or warn "Can't open directory $directory : $!"
            and return;
    my @files = grep { !m/^.{1,2}$/ } readdir DIR;
    closedir (DIR);
    foreach my $file (@files) {
        # do whatever you want for each file
        # see 'stat' for all but the acls
        print OUTPUT `ls -ld '$directory/$file'`,
            `lsac '$directory/$file'`;
            
        # and recurse on directories
        if (-d "$directory/$file") {
            get_permissions("$directory/$file");
        }
    }
}
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