Try this. Note that I changed it so that OWNER and WAITING are arrayrefs, hence the push. You'll probably want to add data validation too...

Update:I made two late adjustments after 'strict'.

use strict;
use warnings;
use Data::Dumper;
my %records;
my $state;   # UPDATE - Added this!
while(<DATA>){
   my @fields = split;  # and added 'my'
   if ($fields[5] =~ /(OWNER|WAITING)/) {
      $state = $1;
   } else {
      push@{$records{$fields[1]}{$state}}, 
              {
                USER     => $fields[5],
                FILENAME => $fields[0],
                PID      => $fields[6],
                TIME     => $fields[9], 
                DATE     => "$fields[10] $fields[11]", 
                ELAPSED => []
              };
   }
}
print Dumper(%records);
[download]

Partial Output:

$VAR21 = '001!SCHEDULE';
$VAR22 = {
           'WAITING' => [
                          {
                            'PID' => '33',
                            'TIME' => undef,
                            'DATE' => ' ',
                            'ELAPSED' => [],
                            'FILENAME' => '/ud/QC-DATA/CONTROL',
                            'USER' => 'marshall'
                          },
                          {
                            'PID' => '4565',
                            'TIME' => undef,
                            'DATE' => ' ',
                            'ELAPSED' => [],
                            'FILENAME' => '/ud/QC-DATA/CONTROL',
                            'USER' => 'steven'
                          }
                        ],
           'OWNER' => [
                        {
                          'PID' => '500',
                          'TIME' => undef,
                          'DATE' => ' ',
                          'ELAPSED' => [],
                          'FILENAME' => '/ud/QC-DATA/CONTROL',
                          'USER' => 'richard'
                        }
                      ]
         };
[download]