Selected Abbreviations Used in This Report
| CalPERS | California Public Employees' Retirement System |
| GFOA | Government Finance Officers Association |
| JPA | Joint powers authority |
| O&M | Operation and maintenance |
| SOCWA | South Orange County Wastewater Authority |
| CalPERS | California Public Employees' Retirement System |
| GFOA | Government Finance Officers Association |
| JPA | Joint powers authority |
| O&M | Operation and maintenance |
| SOCWA | South Orange County Wastewater Authority |