FAS will reconcile all Feder al Bank Accounts and follow up with client institution on any discrepancies such as excess cash sitting in the Federal Account.  FAS will also perform all end of the award year reconciliation and close reporting to meet Federal Regulations.  FAS will provide the client with clean easy-to-read reconciled reports for auditors and Department of Education Officials.   FAS will also submit electronically all final student data to COD (Common Origination And Disbursement) Officials before year end deadlines.