Accountant II

Class Code: P0201

FLSA Status: Exempt

Bargaining Unit: SEA

DEFINITION:

Under direction, an Accountant II performs professional accounting duties to support Santa Cruz METRO financial functions and processes; analyzes and reconciles accounting records for compliance with State and Federal laws, regulations, and requirements; coordinates the development of Santa Cruz METRO accounting systems and sub-systems; reconciles the General Ledger and various bank records; and performs related work as required.

DISTINGUISHING CHARACTERISTICS:

Accountant II is the advanced level class in the series. An incumbent in this class performs the full range of professional accounting duties requiring the application of professional accounting principles to a wide variety of problems. This class may be distinguished from the journey-level class of Accountant I because an incumbent in the latter class performs a more limited range of duties while learning to perform the full scope of advanced level professional accounting work.

EXAMPLES OF DUTIES AND RESPONSIBILITIES:

The duties listed below represent the various types of work that may be performed. The omission of specific statements of duties does not exclude them if the work is related or a logical assignment to this class.

Plans, coordinates, and project manages Santa Cruz METRO’s participation in annual financial statement audit and in the preparation of annual audited financial statements and notes; develops management discussion points and analysis in accordance with legal requirements; effectively performs a variety of governmental accounting and variance analysis assignment.
Coordinates and participates in the annual actuarial valuation process in accordance with legal requirements;
Reconciles the General Ledger (G/L); reconciles various bank accounts and bankcard activity; reconciles total payroll expense to payroll tax returns for audit purposes and analytics; analyzes and investigates variances; ensures proper coding of transactions.
Performs special accounting system development assignments, such as development of subsystems for capturing data necessary for control purposes and recording accurate revenue activity.
Develops and recommends Santa Cruz METRO financial policies and procedures; provides technical assistance to accounting clerical staff; provides training on new or updated procedures to Finance and other staff as needed, reviews accounting systems and practices and recommends improvements.
Analyzes budgetary, financial, actuarial, and statistical data to make recommendations on discount rates, funding options for pension-related liabilities, trends in contribution rates, fare revenues, and other subject matter.
Maintains and archives accounting records, depreciation schedules for capital assets purchased under Federal and State grants; post accounts distribution for all revenue/grant receipts; documents grant funding source for capital asset purchases.
Prepare, review, and file tax returns; analyze and research tax issues that arise and recommend course of action as a matter of professional opinion.
Utilizes fixed asset management software as part of capital asset tracking.
Analyzes and investigates variances between actual and budgeted expenditures necessitating realignment of budget, payments, or correction of general ledger activity to reflect proper cost accounting within budget constraints.
Assists in preparing cost allocation plans utilizing appropriate cost accounting procedures; calculates indirect costs and allocates the costs to the appropriate departments, sections, or projects as required.

Coordinates and performs special projects, such as internal audit testing and surprise cash counts.
Provides information to employees and the public.
Operates standard office equipment; utilizes computer software in performing job tasks.
May utilize specialized Santa Cruz METRO software.
Drive a Santa Cruz METRO vehicle to perform assignments.
Performs related work as required

EMPLOYMENT STANDARDS:

Knowledge of:

Advanced principles, practices, forms and techniques of professional public sector accounting, finance, and budgeting.
Thorough knowledge of Generally Accepted Accounting Principles (GAAP) used by state and local governments, and their application to a wide variety of accounting transactions, situations, and problems.
Laws and regulations applicable to public sector accounting.
Principles and practices of public agency budgeting, revenue forecasting, and investing.
Business law principles and practices.
Benefits and limitations of automated accounting applications.
Relationships between accounting records and documents for recording and reporting purposes.
Public sector accounting terminology and methods.
Modern office practices, procedures, and equipment.
Business correspondence, formatting, and report writing.
Manual and automated record-keeping and filing systems.
Methods of maintaining information in computerized or hard copy files.
Professional methods of researching, gathering, organizing, and reporting data.
Methods of prioritizing, planning, and organizing work.
Advanced time management techniques.
Customer service techniques.
Intermediate mathematics, including percentages and intermediate statistics.
The effective use of modern office equipment, personal computers, and standard business software.

Ability to:

Perform a wide variety of complex, professional accounting tasks.
Evaluate, interpret, and apply accounting laws, regulations, policies, procedures, and requirements to departmental financial activities.
Perform professional accounting activities in compliance with applicable laws, regulations, and policies.
Consult with and advise management on a wide variety of financial issues
Maintain complex financial/statistical data and records.
Reconcile accounts and reconstruct record trails in order to locate and correct errors or reasons for imbalance.
Apply professional accounting control procedures to maintain budgetary accounts.
Create and use computerized spreadsheets, databases, and software to track financial information and automate calculations.
Perform financial calculations quickly and accurately.
Adhere to established work schedules and timelines.
Work independently using good judgment, tact, and discretion.
Balance multiple assignments simultaneously and effectively.
Demonstrate exceptional time management and organizational skills to ensure timely completion and delivery of a variety of reports and filings required by grantors
Utilize standard office equipment and computer software and learn to use specialized Santa Cruz METRO software if assigned.
Maintain confidentiality of materials, records, files, and other privileged information.
Communicate clearly and effectively in both oral and written form.
Establish and maintain effective working relationships within the department and with other divisions, departments, agencies, suppliers, vendors, and the public.
Utilizes fixed asset management software as part of capital asset tracking.

MINIMUM QUALIFICATIONS:

Any combination of experience and education that would likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be:

Education, Training, and Experience:

Bachelor’s degree from an accredited college or university with major coursework in accounting, business administration or a related field, including coursework in principles of accounting, intermediate accounting, advanced accounting, governmental accounting, fund accounting, cost accounting, auditing, financial accounting, managerial accounting or business law.

AND

Three (3) years of professional accounting experience, preferably in a public agency.

LICENSES AND CERTIFICATES:

A valid California Driver’s License will be required at the time of appointment and throughout employment.

Must be able to obtain and maintain a current, valid California Class “C” Driver’s License.

SPECIAL REQUIREMENTS:

Must participate in professional development activities for CPA certification.

PHYSICAL AND MENTAL DEMANDS:

The physical and mental demands described here are representative of those that must be met by employees to successfully perform the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Physical Demands

While performing the duties of this job, the employee is frequently required to reach with hands and arms; walk, sit and stand; use finger dexterity; talk and hear, and use a keyboard. Work often requires the repetitive use of both hands to grasp and feel objects; stooping at the waist, and standing. Work may require lifting up to 20 pounds unaided. Specific visual abilities required for this job include close vision, distance vision, the ability to see colors and shades, and the ability to perceive depth.

Mental Demands

While performing the duties of this job, an employee uses written and oral communication skills; reads and interprets data, information and documents; analyzes and solves problems; uses math and mathematical reasoning; performs highly detailed work; deals with multiple concurrent tasks; and interacts with others encountered in the course of work.

Work Environment:

The employee typically works in a standard office environment where the noise level is usually moderate.

OTHER CONDITIONS OF EMPLOYMENT:

Must pass a requisite background check.
May occasionally work extended hours or hours outside of the regular schedule.

*Adopted: 12-11-18

*BOD Approved: 08-23-19

*Revised: 12-14-2021

*Job Family: Financial Professional

*Job Series: Accountant Series

*Job Series Level: Advanced

*Confidential: No