SC Metro | Accountant I

DEFINITION:

Under general supervision, an Accountant I performs 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; reconciles 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. Incumbents at this level perform the full scope of technical accounting (Junior Accountant) duties independently, as well as performing a limited range of professional level accounting and analysis work.  As experience is gained, incumbents learn and performs most of the duties required of the Accountant II but are not expected to function at the same level of independence. Work is usually supervised while in progress and fits an established structure or pattern. Exceptions or changes in procedures are explained in detail as they arise. This class is distinguished from the higher-level class of Accountant II because an incumbent in the latter class performs the full scope of professional accounting work independently.

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 advanced-level professional accounting work in an assigned department.
• Reconciles and maintains the General Ledger (G/L); reconciles balance sheet accounts and documents and reconciles revenue and expense accounts; reconciles total payroll expense to payroll tax returns for audit purposes and analytics; analyzes and investigates variances; ensures proper coding of transactions.
• Prepares, enters, and posts journal entries into an automated accounting system.
• Coordinates month-end book closing process and runs all reports including the final G/L and financials; assists professional staff with year-end reporting and closing of accounting records.
• Reconciles and balances fare accounts and bank statements by compiling data from multiple sources and recording journals for all revenue into the automated accounting system; analyzes and takes action to resolve variances.
• Audits and verifies accuracy of payroll deductions for benefits, as well as payments to third party benefit providers; makes appropriate journal entries.
• Reconciles the monthly check register for the Board of Director’s report; maintains all check journals.
• Prepares all billings for tenants (utilities, pest control, late charges, etc.), advertising, unions, revenue, and other miscellaneous receivables as needed; prepares Consumer Price Index adjustments for revenue and tenant customers as needed.
• Runs reports from the County Treasury website in accordance with established procedures; updates Board of Equalization sales tax wire information from website each month.
• Verifies cash receipts and prepares deposit; verifies balance of fares account and writes check; prepares deposit affidavits for cash receipts, wire transfers, and state and federal deposits.
• Participates in special accounting system development assignments, such as development of subsystems for recording of data necessary for control purposes; creates training materials on new or updated procedures.

• 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 financial statements and accounting records, including consolidated and departmental reports for expenses and revenues.
• Prepares and files tax returns.
• 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.
• Participates in the preparation of annual audit and actuarial valuation processes in accordance with legal requirements, including compiling documentation and supporting audit reviews.
• Coordinates the Real Property Annual Status Report preparation in accordance with Federal Transit Administration (FTA) requirements.
• Assists in implementing and maintaining department database systems; ensures accuracy of information, researches discrepancies, and records data; collaborates with the Information Technology department and external vendors on system upgrades, integrations, and issue resolution to enhance the maintenance of systems.
• Develops documents, reviews, updates, and maintains standard operating procedures (SOPs), workflows, and job aids related to assigned accounting functions to support operational continuity.
• 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.
• Coordinates and performs special projects.
• Provides operational coverage for other positions within the job family, as assigned, to ensure continuity of financial operations.
• Performs related duties and assumes additional responsibilities as required, including any administrative tasks not specifically listed but within the general scope of the classification to support departmental operations.

EMPLOYMENT STANDARDS:

Knowledge of:

• Principles, practices, terminology, methods, and techniques of professional public sector accounting, finance, and budgeting.
• Laws and regulations applicable to public sector accounting.
• Benefits and limitations of automated accounting applications.
• Relationships between accounting records and documents for recording and reporting purposes.
• Manual and automated record-keeping and filing systems.
• 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:

• Exercise independent professional judgement in analyzing financial data, resolving discrepancies, developing procedures and supporting audits and system administration.
• Learn and perform the full scope of professional accounting tasks in compliance with applicable laws, regulations and policies.
• Learn Generally Accepted Accounting Principles (GAAP), GASB requirements, laws, and related regulations and their application to public sector accounting. 
• 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.
• Use good judgment, tact, and discretion.
• Balance multiple assignments simultaneously and effectively.
• Demonstrate exceptional time management and organizational skills to ensure timely completion assigned work.
• 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.

AND

 
Four (4)  years of professional accounting experience, preferably in a public agency.

LICENSES AND CERTIFICATES:

SPECIAL REQUIREMENTS:

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: 06-26-26

*Revised: 04-28-26

*Job Family: Financial Professional

*Job Series: Accountant Series

*Job Series Level: Journey

*Confidential: No