...
         if (/^##recstart/) {           
                 my ($junk,$recno) = split;

  # $recno declared for this block
                 $recno =~ s/'//g;      
                 }
         elsif (/^##v/) {
                 my ($junk,$qno,$junk2,$vtext) = split (/ /,$_,4);

  # both $qno and $vtext declared for this block
                 $qno =~ s/'//g;  
                 $vtext =~ s/'//g;
                 }
         else {                                  

  # nothing declared at all for this else block
                print OUT "$recno^$qno^$vtext";
                }     
        }