Class Code: P0200
FLSA Status: Non-exempt

Accountant I

Bargaining Unit: SEA

DEFINITION:

Under general supervision, an Accountant I performs a limited range of professional accounting duties related to Santa Cruz METRO financial functions and processes; analyzes and reconciles accounting records in compliance with State and Federal laws, regulations, and requirements; participates in the development of Santa Cruz METRO accounting systems and sub-systems; learns to reconcile the General Ledger and various bank records; and performs related work as required.

DISTINGUISHING CHARACTERISTICS:

Accountant I is the journey-level class in the series.  An incumbent in this class performs a limited range of professional accounting duties while learning to perform the full scope of advanced level work.  This class is distinguished from the higher level class of Accountant II because an incumbent in the latter class performs 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.

  • Performs professional operating and/or cost accounting work requiring the application of professional accounting principles to a wide variety of problems; learns to perform the full range of journey-level professional accounting work in an assigned department.
  • Participates in the preparation of annual audited financial statements and notes; develops management discussion points and analysis in accordance with legal requirements.
  • 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.
  • Participates in special accounting system development assignments, such as development of subsystems for recording of data necessary for control purposes.
  • Participates in the development of Santa Cruz METRO financial policies and procedures; provides training on new or updated procedures to Finance and other staff as needed.
  • Analyzes budgetary, financial, actuarial, and statistical data; makes recommendations on discount rates, funding options for pension-related liabilities, trends in contribution rates, fare revenues, and other subject matter.
  • Maintains accounting records, depreciation schedules, and assets purchased under Federal grants; posts accounts distribution for all revenue/grant receipts; documents grant funding sources for capital asset purchases.
  • Prepares tax returns; compiles capital asset information.
  • Calculates fixed asset depreciation amounts using appropriate depreciation schedules and processes.
  • Analyzes expenditure data and determines reimbursements collected from the State or Federal governments.
  • Analyzes and investigates variances between actual and budgeted expenditures necessitating realignment of appropriations, encumbrances, and/or payments 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.
  • Participates in special projects.
  • 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:

  • Principles, practices, forms, and techniques of professional public sector accounting, finance, and budgeting.
  • Generally Accepted Accounting Principles (GAAP), 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.
  • 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.
  • 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. 

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 elementary and advanced accounting, management accounting, business law, and cost accounting.

AND

One (1) year 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: 00-00-00

*Job Family: Financial Professional

*Job Series: Accountant Series

*Job Series Level: Journey

*Confidential: No