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push @{$wo_usr_proj{$project}}, $user;

foreach $proj(sort(keys(%wo_usr_proj)))
{
...
   }
   print RHANDLE "\n\n";
}

use Data::Dumper;
print Dumper \%wo_usr_proj;
...
                          'WO'
                        ]
        };

my $foo= "bar";
my $ref= \$foo;
...

__END__
bar

my @array= qw(foo bar baz);
my $ref= \@array;
...

__END__
foo:bar:baz

my %h= ( foo => 'bar' );
my $ref= \%h;
...

__END__
foo -> bar