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