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Finance Project Manager Salary in Phoenix, AZ

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Agile Project Manager

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Applications Manager

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Applications Project Manager

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Architect Project Manager

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Assistant Project Manager

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Associate Project Manager

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Business Project Manager

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Capital Project Manager

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Clinical Project Manager

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Customer Project Manager

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Design Project Manager

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Digital Project Manager

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Electrical Project Manager

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Facilities Project Manager

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General Project Manager

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Global Project Manager

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Healthcare Project Manager

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Implementation Project Manager

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Infrastructure Project Manager

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International Project Manager

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Marketing Project Manager

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Principal Project Manager

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Program Coordinator

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Project Assistant

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Project Control Manager

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Project Controls Manager

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Project Coordinator

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Project Integrator

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Project Management Consultant

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Project Manager

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Project Officer

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Project Specialist

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Security Project Manager

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Software Project Manager

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Support Project Manager

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Systems Project Manager

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Technical Project Manager

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Technology Project Manager

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Testing Project Manager

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Training Project Manager

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Utilities Project Manager

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Project Manager Sr
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Veterans, Reservists, Guardsmen and military family members are encouraged to apply!!We offer remote work opportunities (AK, AR, AZ, CA, *CO, FL, *HI, IA, ID, IL, KS, LA, MD, MN, MO, MT, NE, NV, NM, NC, ND, OK, OR, SC, SD, TX, UT, VA/DC, *WA, WI & WY only)Job Summary Directs multiple large TriWest projects, working closely with program managers, project managers and business leaders to understand and report quality and performance issues and address systemic concerns. Diagnoses and implements solutions. Conducts quantitative and qualitative analysis and assessment of TriWest programs, processes, and outcomes. Utilizes quantitative tools and techniques to perform data-based analysis. Utilizes consulting and facilitation approaches for qualitative assessments. Produces complete and informative, reports, describes options in terms of cost/benefit, and makes recommendations to leadership and/or user groups for process/program improvement and/or decision-making. 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Works quickly and thoroughly to perform analyses, report results, produce deliverables and support implementation on time.Education & Experience Required: • Bachelor's degree in Business Administration, Management Information Systems, Finance, Engineering, Healthcare Administration, or related field; or equivalent experience • 5+ years' experience in project management • 5+ years' experience managing complex projects/teams • 4+ years' experience in business analysis, process improvement, and/or consulting • Extensive experience in business model development and analysis • Extensive experience with multiple databases, Excel, SQL, and other reporting and statistical tools • Experience in process and program improvement and business and operational planning • Experience in delivering quality and efficiency gains as a result of process and program improvement project management • Experience in managing multiple projects simultaneously • Experience preparing presentation and reports Preferred: • Master's degree in Business Administration, Healthcare Administration or related field • Healthcare experience in Operations, Managed Care, Finance, and/or Medical Management • 5+ years' experience in project management, with projects supporting senior and C-suite leaders • 5+ years' experience managing complex projects/teams • 5+ years' experience in business analysis, process improvement, and/or consulting • Certification in Lean Six Sigma Green Belt or Black Belt • Healthcare, management or analytical consulting experience • Experience and knowledge of the VA health system and/or Military Health SystemKey Responsibilities • Leads multiple complex projects and/or teams, applying project management tools and methodologies. • Prepares detailed qualitative and quantitative assessments of processes and programs that result in measurable quality, efficiency and effectiveness improvement recommendations and outcomes. • Creates complex project planning documents using software programs, including process flow diagrams, work plans, timelines and Gantt charts. 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Computer Literacy: Ability to function in a multi-system Microsoft environment using MS Project, Word, Excel, Visio, Outlook, TriWest Intranet, the Internet, and other software applications as necessary. Coping / Flexibility: Resiliency in adapting to a variety of situations and individuals while maintaining a sense of purpose and mature problem-solving approach. Information Management: Ability to manage large amounts of complex information easily, communicate clearly, and draw sound conclusions. Multi-Tasking / Time Management: Prioritizes and manages actions to meet changing deadlines and requirements within a high volume, high stress environment. Organizational Skills: Ability to organize people or tasks, adjust to priorities, learn systems, within time constraints and with available resources; detail-oriented. 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Manager, Finance (AAA)
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Project Manager Sr
TriWest Healthcare Alliance, Phoenix
Veterans, Reservists, Guardsmen and military family members are encouraged to apply!!We offer remote work opportunities (AK, AR, AZ, CA, *CO, FL, HI, IA, ID, IL, KS, LA, MD, MN, MO, MT, NE, NV, NM, NC, ND, OK, OR, SC, SD, TX, UT, VA/DC, *WA, WI & WY only) Job Summary Directs multiple large TriWest projects, working closely with program managers, project managers and business leaders to understand and report quality and performance issues and address systemic concerns. Diagnoses and implements solutions. Conducts quantitative and qualitative analysis and assessment of TriWest programs, processes, and outcomes. Utilizes quantitative tools and techniques to perform data-based analysis. Utilizes consulting and facilitation approaches for qualitative assessments. Produces complete and informative, reports, describes options in terms of cost/benefit, and makes recommendations to leadership and/or user groups for process/program improvement and/or decision-making. Supports project implementation when required using project management tools to develop project plans/timelines, coordinate/manage project, monitor and report status, progress and areas of risk in relation to established project objectives, requirements and timelines. Works quickly and thoroughly to perform analyses, report results, produce deliverables and support implementation on time. Education & ExperienceRequired: • Bachelor's degree in Business Administration, Management Information Systems, Finance, Engineering, Healthcare Administration, or related field; or equivalent experience • 5+ years' experience in project management • 5+ years' experience managing complex projects/teams • 4+ years' experience in business analysis, process improvement, and/or consulting • Extensive experience in business model development and analysis • Extensive experience with multiple databases, Excel, SQL, and other reporting and statistical tools • Experience in process and program improvement and business and operational planning • Experience in delivering quality and efficiency gains as a result of process and program improvement project management • Experience in managing multiple projects simultaneously • Experience preparing presentation and reports Preferred: • Master's degree in Business Administration, Healthcare Administration or related field • Healthcare experience in Operations, Managed Care, Finance, and/or Medical Management • 5+ years' experience in project management, with projects supporting senior and C-suite leaders • 5+ years' experience managing complex projects/teams • 5+ years' experience in business analysis, process improvement, and/or consulting • Certification in Lean Six Sigma Green Belt or Black Belt • Healthcare, management or analytical consulting experience • Experience and knowledge of the VA health system and/or Military Health System Key Responsibilities• Leads multiple complex projects and/or teams, applying project management tools and methodologies. • Prepares detailed qualitative and quantitative assessments of processes and programs that result in measurable quality, efficiency and effectiveness improvement recommendations and outcomes. • Creates complex project planning documents using software programs, including process flow diagrams, work plans, timelines and Gantt charts. Creates status reports and provides regular updates to leadership. • Models effective leadership skills, communicates sensitively with others about their areas of responsibility. • Collaborates with business units to learn and understand their processes and translate into meaningful process improvements. • Analyzes and reports data, market trends, government regulations, and breaking news related to project plans. • Prepares and analyzes detailed business plans including cost benefit analysis for medium and long-term objectives. • Trains staff on program objectives, process models and analytical tools. • Regular and reliable attendance is required..: CompetenciesCommunication / People Skills: Ability to influence or persuade others under positive or negative circumstances; adapts to different styles; listens critically; collaborates. Computer Literacy: Ability to function in a multi-system Microsoft environment using MS Project, Word, Excel, Visio, Outlook, TriWest Intranet, the Internet, and other software applications as necessary. Coping / Flexibility: Resiliency in adapting to a variety of situations and individuals while maintaining a sense of purpose and mature problem-solving approach. Information Management: Ability to manage large amounts of complex information easily, communicate clearly, and draw sound conclusions. Multi-Tasking / Time Management: Prioritizes and manages actions to meet changing deadlines and requirements within a high volume, high stress environment. Organizational Skills: Ability to organize people or tasks, adjust to priorities, learn systems, within time constraints and with available resources; detail-oriented. Problem Solving / Analysis: Ability to solve problems through systematic qualitative and quantitative analysis of processes with sound judgment; has a realistic understanding of relevant issues. Team-Building / Team Player: Influence the actions and opinions of others in a positive direction and build group commitment. Technical Skills: Knowledge of the Managed Care concepts, proficient with statistical analysis, data management and analysis, project management techniques, benchmarking practices and techniques, quality improvement tools and techniques, presentations skills, and proficient with Excel, SQL, Word, PowerPoint, and Visio. Working ConditionsWorking Conditions: • Must be available to cover any work shift • Must be available to work after hours and weekends as necessary to deliver projects on time • Must be available to travel approximately 15% of the time • Works within an office environment, with minimal travel • Extensive computer work, with prolonged sittingCompany Overview Taking Care of Our Nation's Heroes. It's Who We Are. It's What We Do. Do you have a passion for serving those who served? Join the TriWest Healthcare Alliance Team! We're On a Mission to Serve! Our job is to make sure that America's heroes get connected to health care in the community. At TriWest Healthcare Alliance, we've proudly been on that important mission since 1996.BenefitsWe're more than just a health care company. We're passionate about serving others! We believe in rewarding loyal, hard-working people who are willing to learn as they grow. TriWest Healthcare Alliance values teamwork. Join our team, fulfill your responsibilities, and you may also be considered for frequent pay raises, overtime opportunities to earn even more, recognition and reward programs, and much more. Of course, we also offer a comprehensive and progressive compensation and benefits package that includes: Medical, Dental and Vision Coverage Generous paid time off 401(k) Retirement Savings Plan (with matching) Short-term and long-term disability, basic life, and accidental death and dismemberment insurance Tuition reimbursement Paid volunteer time *Annual base salary for Colorado and Washington State residents: $106,000 - $118,000 depending on experience*Equal Employment OpportunityTriWest Healthcare Alliance is an equal employment opportunity employer. We are proud to have an inclusive work environment and know that a diverse team is a strength that will drive our success. To that end, TriWest strives to create an inclusive environment that cultivates and supports diversity at every organizational level, including hiring and retaining a diverse workforce, and we highly encourages candidates from all backgrounds to apply. Applicants are considered for positions without discrimination on the basis of race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability or any other consideration made unlawful by applicable federal, state, or local laws.
Senior Payroll Manager
Vaco, Phoenix
Vaco has partnered with a construction company searching for a Senior Payroll Manager. This position requires a seasoned professional with a strong background in performing payroll and leadership functions. If you are ready to make an immediate impact, please apply today! Job Title: Senior Payroll Manager Location: North Phoenix (onsite) Compensation: $130,000 Responsibilities: Oversee and supervise payroll functions, ensuring timeliness, accuracy, and compliance with regulations Lead and develop staff through coaching, conflict resolution, and problem solving Lead payroll system conversion project from research phase through implementation Other duties as requestedQualifications: Bachelor's Degree in Accounting, Business Administration, Human Resources or related field Proven experience in payroll management with leadership responsibilities required Thorough understanding of full cycle payroll functions, including experience with California payroll as well as processing commissions Excellent attention to detail and strong analytical skills
Integrated Supply Chain Project Manager
Honeywell, Phoenix
THE BUSINESSHoneywell is a Fortune 500 technology company that delivers industry-specific solutions that include aerospace products and services; control technologies for buildings and industry; and performance materials globally. Our technologies help aircraft, buildings, manufacturing plants, supply chains, and workers become more connected to make our world smarter, safer, and more sustainable.Honeywell Aerospace products and services are found on virtually every commercial, defense and space aircraft in the world. With an unmatched heritage of innovation that spans more than a century, our aim is to solve the greatest challenges CEOs, pilots, operators, passengers, finance, maintenance, and cabin crews face -- and transform the way we all fly. We deliver improved fuel-efficiency, more direct and on-time flights, safer and more comfortable travel and better flight planning and traffic management. We do this through one of the industry's broadest and most advanced portfolios including world-class engines, cockpits, cabin design, wireless connectivity, and enterprise performance management services - even for emerging market segments like flying taxies, while providing world-class customer service, repairs and technical support.THE POSITIONOversee, direct, own and manage operational projects and be part of overseeing and directing operational projects for world-class integrated supply chain projects within the Global Aftermarket materials organization. You will be primarily responsible for influencing and managing cross functional teams with respect to allocation processes, rebalancing processes and material availability with respect to spares and material flow within the R&O shops. You will assess project issues and develop enhanced resolutions to meet or exceed productivity, quality, and customers satisfaction goals and objectives. You will develop mechanisms for monitoring project progress and for intervention and problem solving with key stakeholders. You will interface with and influence all levels of the ISC and related functions from senior most leadership to the operational execution teams.You will be leading complex, global, projects across multiple teams, functions and disciplines within the business.KEY RESPONSIBILITIESDrive and execute new initiatives and existing processesLead team projectsDevelop improved allocation and rebalancing processes and tactics and drive digitization and tools at all levelsReporting on projectsLead internal leadership forums/calls and meetings with respect to core disciplinesOptimize Material management proceduresImprove Operating System MaturityHealth, Safety and Environment complianceMaterial SchedulingU.S. PERSON REQUIREMENTSDue to compliance with U.S. export control laws and regulations, candidate must be a U.S. Person, which is defined as, a U.S. citizen, a U.S. permanent resident, or have protected status in the U.S. under asylum or refugee status.YOU MUST HAVEBachelor's and/or Master's degree3-5+ years of materials management experienceMust be a US Citizen due to contractual requirementsWE VALUEBachelor's and/or Master's degreeSignificant experience in ISC, materials, distribution centers and operationsStrong experience in project management and problem-solving skillExpert within material control system such as MRP/SAP systemsExpertise across professional disciplines within material management functionAbility to influence and collaborate with all levels of the organizationMentor new leaders or peersSignificant experience in materials management
Manager, Audit Operations
PayPal Inc., Phoenix
At PayPal (NASDAQ: PYPL), we believe that every person has the right to participate fully in the global economy. Our mission is to revolutionize commerce globally to make moving money, selling and shopping, personalized and secure.Job Description Summary:The position will report directly to the Manager of Audit Operations based in Austin.The candidate will be responsible for supporting the Global Internal Audit Team through the Professional Practices and Quality Assurance and Improvement Program in areas such as Policy and Procedure Program updates and training, risk assessment, reporting and issue management.Job Description:What you need to know about the roleThe position will report directly to the Manager of Audit Operations based in Austin.The candidate will be responsible for supporting the Global Internal Audit Team through the Professional Practices and Quality Assurance and Improvement Program in areas such as policy and procedure program updates and training, risk assessment, reporting and issue management. Key Responsibilities:Collaborate with cross-functional teams to conduct an enterprise-wide risk assessment to identify areas of concern leading to the development of the annual audit planDevelop and update audit policies and procedures in alignment with industry standards and regulatory requirementsDesign and implement training programs to ensure all audit team members are well-versed in the latest policies and proceduresDrive Internal Audit reporting to support the department's internal and external reporting commitments, including issuance of audit reports to senior management and stakeholders, management of quarterly Board and Committee, and internal stakeholder reportingDevelop key performance indicators through data visualization tools to help assess the efficiency and effectiveness of the department and identify opportunities for improvementContinuously assess and enhance audit processes to drive efficiency and effectiveness in line with IIA standardsOversee the validation process for remediation of Internal Audit issues, including supporting GRC tool management, training for the department, and maintaining relevant policies and proceduresPro-actively developing and maintaining strategic partnerships within the Internal Audit team, the business and respective support areas across PayPalProject management and implementation of large enterprise initiatives for the Internal Audit teamDevelop and maintain constructive working relationships across the Global Internal Audit Team and audit stakeholders globallySKILLS REQUIRED:The successful candidate must possess:Proactive approach driving metrics-based reporting and seeking ways to add valueExcellent relationship and communication skills to be a change management agent and build internal networks within the team and wider companyTeam player with excellent time and project management skills and the ability to successfully manage multiple projects at onceHave excellent critical thinking and problem-solving skillsDetail-oriented with a commitment to maintaining high-quality standardsPassion for understanding the unique PayPal community, along with a passion for understanding the online payments businessAssist multi-location audit teams with various ad hoc requestsAbility to identify problems and recommend solutions to complex projectsWhat do you need to bring:The ideal candidate should have a minimum of 5+ years of External Audit or Internal Audit experience within a large and high growth company that provides financial products and services, and proven experience in project management and audit management.HIGHLY DESIRED:Degree in Accounting, Finance, or a related field with Public Accounting or Financial Services experienceExperience with data visualization tools, such as Tableau or Power BIExperience with audit management and GRC tools, such as AuditBoard or ServiceNow**We know the confidence gap and imposter syndrome can get in the way of meeting spectacular candidates. Please don't hesitate to apply.Additional Job Description:Subsidiary:PayPalTravel Percent:0Our Benefits:At PayPal, we're committed to building an equitable and inclusive global economy. And we can't do this without our most important asset-you. That's why we offer benefits to help you thrive in every stage of life. We champion your financial, physical, and mental health by offering valuable benefits and resources to help you care for the whole you.We have great benefits including a flexible work environment, employee shares options, health and life insurance and more. To learn more about our benefits please visit https://www.paypalbenefits.comWho We Are:Click Here to learn more about our culture and community.PayPal has been revolutionizing commerce globally for more than 25 years. Creating innovative experiences that make moving money, selling, and shopping simple, personalized, and secure, PayPal empowers consumers and businesses in approximately 200 markets to join and thrive in the global economy. For more information, visithttps://www.paypal.com , https://about.pypl.comand https://investor.pypl.com.PayPal provides equal employment opportunity (EEO) to all persons regardless of age, color, national origin, citizenship status, physical or mental disability, race, religion, creed, gender, sex, pregnancy, sexual orientation, gender identity and/or expression, genetic information, marital status, status with regard to public assistance, veteran status, or any other characteristic protected by federal, state or local law. In addition, PayPal will provide reasonable accommodations for qualified individuals with disabilities. If you are unable to submit an application because of incompatible assistive technology or a disability, please contact us at [email protected] general requests for consideration of your skills, please Join Our Talent Community.
Senior Tax Manager
Wallace Plese + Dreher | Arizona CPAs | Accountants, Phoenix
Wallace Plese + Dreher (WP+D), with offices in Chandler and Scottsdale, Arizona,is seeking a Senior Tax Manager. You can choose to work from either office in Chandler or Scottsdale.Our workplace culture supports professional development, recognizes achievements, and offers a friendly environment for our people and clients.Wallace Plese + Dreher is a recipient of national, regional, and Arizona recognitions, including:Arizona Top Workplace 2021-2023;Accounting Today 2024 and 2023 Regional Leaders, Southwest Region;No. 1 Accounting Firm by Ranking Arizona 2018-2024; and2021 Forbes America's Best Tax and Accounting Firms.Your role will involve enhancing and strengthening the tax team with an emphasis on providing estate and trust tax planning. Through comprehensive tax planning and consulting, you will assist existing and new clients with evaluating and determining ways to protect their financial futures.As a Senior Tax Manager, you will play an important role with mentoring, training, and developing staff, seniors, and supervisors.You will have opportunities to:Assist with wealth preservation, estate and gift tax planning, retirement plan distributions, charitable giving techniques, gifting limitations, transfer tax equivalent credits, generational skipping-transfers, split gifting, spousal trusts, and education and medical gifting.Providing tax planning and consulting to individuals and businesses.Review and sign tax returns, and manage projects associated with individuals, partnerships, and S corporations.Tax planning and preparation of fiduciary income tax returns.Research and manage complex tax matters.Supervise, train, and mentor staff, seniors, and supervisors.Act as a technical resource and mentor.Build and develop new business.Maintain and nurture existing client relationships.Develop and network with referral sources.Consult with clients gathering information, resolving problems, and recommending solutions.Requirements10+ years of tax experience in public accounting.Hold a CPA license.4 year accounting or finance degree.Management experience in public accounting firm.As part of a client service team work with staff, managers, and partners.Self-starter able to multitask and complete assignments within deadlines.Professional, dependable, honest, and trustworthy, combined with a cooperative attitude.Excellent project management, analytical, interpersonal, oral and written communication skills.Strong organizational skills and attention to detail.
Supply Chain/Corporate Project Manager - Remote
Harbor Freight Tools, Phoenix
The Project Manager is responsible for leading Supply Chain and DC Expansion Projects, supervising cross functional team members and engaging with vendor partners. The complex supply chain projects will include new or expanded distribution facilities, related large-scale material handling installations and supply chain systems implementations. Other projects will include high-impact process improvement initiatives involving interdisciplinary teams, and the routine operational support that the project management team affords to Distribution, Import Logistics, Store Operations, Facilities, Asset Recovery and Real Estate.Reporting to the Program Manager or Director of Supply Chain Project Management, the Project Manager will be responsible for managing, planning, and execution of Supply Chain capital improvement and other projects. This will include responsibility for managing project outcomes to achieve objectives on-time and within budget. You will need to be detail-oriented and an excellent communicator with strong leadership skills. You will be responsible for coordinating project planning, execution, deliverables, and communication to stakeholders. The ability to stay within capital budgets, meet timelines, and deliver high levels of quality/service is essential. Relationships with key internal business partners and related reporting needs are also a critical aspect of this role. This includes resources in various groups such as Information Technology, Purchasing, Inventory Management, Imports, Transportation, Accounting, and Finance.Duties and Responsibilities:Responsible for all aspects of project management for Supply Chain assigned projects through the entire lifecycle, including, but not limited to: chartering, scoping, requirements gathering, document approval tracking and management, project plan creation, status reporting, issue resolution, project resource allocation, project costs and financial analysis, and benefits validation. Including working with internal and external partners to source goods and services, develop proposals, RFPs, Agreements, and track expenses and payments.Leads team to develop project scope of work, design, budget and justificationCreates cohesive project plans with identifiable critical path, task dependencies, and major milestones, and manages the approved plans and schedules, ensuring successful completion within scope, budget, time, and quality parameters.Works with key cross-functional partners to develop and execute a comprehensive transition plan to transition projects from project team to long term business ownersSets deadlines, assigns responsibilities, monitors and summarizes progress of projects.Prepares reports for upper management regarding project status.Builds and maintains effective working relationships with team members, vendors, and other departments involved in the projects.Leads and directs the work of others.Relies on extensive experience and judgment to plan and accomplish goals.Supports team members in executing tasks as needed to meet project deliveriesCoordinate meetings, writes minutes, updates budgets, manage presentations and RFP bids.Scope:Staff supervision and development - yes, supervision/development of project team membersDecision making -provide consultation & expert advice, provide data for decision support,Travel - can range from 20% to 75% depending on project phase; average expected around 50%Requirements:Education (Required)BS Degree in Supply Chain, Engineering, Business Management, Operations, Information Technology, and coursework viewed favorably. Advanced degree a plus.Skills (Required)Ability to lead a team and can interact across all levels and functions of the organization effectively, lead during a time of significant growth, and an ability to establish credibility and influence others through both formal and informal leadership.Proficient in MS office suites, MS Project and Visio.Competency in developing strategic plans, as well as directing tactical execution; strong project management skills.Ability to function in an unstructured environment; thrives on bringing order to chaos.A clear, coherent, and rational thinker adept at establishing efficient, disciplined, and optimal processes and methodologies.Energetic, proactive, self-motivated, and an independent thinker who is willing to try new and creative ideas.Dedicated to the success of the company and willing to commit to necessary hours, if and when appropriate, to reach goals, and complete tasks on time - this is an opportunity to make a significant impact on the growth of the company.Quantitative and analytical.Secure, balanced ego driven by need for success rather than the need for personal imprint on every decisionDecisive - able to make decisions without fully developed information.Strong negotiating style and experience.Pragmatic problem solver - makes things simple and gets things done.Record of delivering concise, persuasive, and comprehensive reporting, recommendations and risk/alternative assessments of complex business situations to top management and peers.Focused on continuous improvement both personally and professionally. Willing to give and receive constructive feedback.Experience (Required)1-3 years in project management, with skills necessary to interpret what is needed for the success of a project and to create appropriate schedules for timely delivery2 to 5 years of distribution center continuous improvements, engineering, Construction, MHE or systems implementation & complex projects is preferredIdeal background includes national, multi-unit retailers with multiple warehouse operations, such as department stores, mass merchants, or other general merchandise retailers; hard line experience is preferred.A history of success operating as a key strategic partner to an energetic senior executive team.A history of developing and managing to key metrics and scorecards.Experience working in a high growth environment, with consistently shifting priorities; ability to create order out of chaos.Successful track record of leading companywide supply chain management initiatives from the project management and engineering perspective.The anticipated salary range for this position is $96,100 - $144,200 depending on location, knowledge, skills, education and experience. This position is also eligible for an annual discretionary bonus. In addition, we offer comprehensive and competitive benefits to Associates (and their families) such as medical, dental, vision, life insurance, short-term and long-term disability. Eligible Associates are able to enroll in our company's 401k plan. Associates will accrue paid time off up to 236 hours per year (inclusive of PTO, floating holidays, and paid holidays). Paid sick time up to 80 hours per year unless otherwise required by law.