This will not solve your problem, but it may come in handy in the future. Instead of comparing $key to all those strings as you are doing, you could place the strings into an array, then use the any function from the CPAN module, List::MoreUtils, to do the comparison.

foreach my $c (qw(col_endow col_gfund col_restr col_total))
  { if    ( substr($key,0,3) eq "010" || substr($key,0,3) eq "023" ||
            substr($key,0,3) eq "025" || substr($key,0,3) eq "027" ||
            substr($key,0,3) eq "030" || substr($key,0,3) eq "043" ||
            substr($key,0,3) eq "045" || substr($key,0,3) eq "066" ||
            substr($key,0,3) eq "097" )
          { $row_data{num_style} = 'style="vnd.ms-excel.numberformat:$
+*
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can be replaced by:

use List::MoreUtils qw(any);
my @specials = qw(010 023 025 027 030 043 045 066 097);
foreach my $c (qw(col_endow col_gfund col_restr col_total))
    if (any { substr($key,0,3) eq $_ } @specials) {
        $row_data{num_style} = .....
[download]