You don't need to mark those variables as global. You can simply put everything in a package and use some accessors

How about that?

package SqlStatements;

sub report_by_date {
    return q{
SELECT ...
FROM ...
WHERE ...
    };
}
[download]

In the code that uses that you can then simply do

use SqlStatements; #or require or do or whatever you like

my $sql = SqlStatements->report_by_date();
my $sth = $dbh->prepare($sql);
...
[download]

Flo