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#!/usr/bin/env perl

...

    return ($sr, $re);
}

$ cat whitelist_sr.csv
whitelist entries,Noun,access list entries
...
your whitelist,Noun,their permission list
Verb,Noun,action
Verb,,action

$ cat whitelist_sr_original.txt
whitelist entries,Noun,access list entries
...
IP whitelist your whitelist whitelist
IP whitelistyour whitelistwhitelist
IPwhitelist yourwhitelist whitelist

$ cat whitelist_sr.txt
access list entries,Noun,access list entries
...
IP access list thy permission list access list
IP whitelistyour whitelistwhitelist
IPaccess-list yourallow access list