The proposed decision of ALJ Jessica T. Hecht in this matter was mailed to the parties in accordance with § 311 of the Public Utilities Code and comments are allowed pursuant to Rule 14.3 of the Commission's Rules of Practice and Procedure. Opening comments were filed by San Gabriel and DRA on September 15, 2011, and reply comments were filed by these same parties on September 20, 2011. Parties' comments largely focused on the appropriate treatment of costs in the Water Quality Litigation Memorandum Account and related issues. Based on those comments, Section 8.3 of this decision has been revised to reflect that the cost of outside legal services to defend against contract disputes arising from the BPOU settlement agreement should be recorded in the WQLMA, in the same way that other litigation-related expenses are recorded in that account. Other minor, non-substantive changes have been made to the decision to improve clarity, as appropriate.