In the above, $bl_id is visible within the eval block, but it is NOT visible inside of subroutine insert_budget_line_year().

You are retrieving the parameters from @_ inside insert_budget_line_year(), aren't you? Sounds like a stupid question, but then I've seen (and perpetrated) too many *facepalm* bugs.

my $bl_id = "foo";

# code, code, code...

if(1){
    eval{
       my $bl_id = "bar";
       my $res = insert_budget_line_year (
           bl_id => $bl_id,
       );
    }
}

sub insert_budget_line_year {
    print $bl_id,"\n";
}
__END__
foo
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