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Sometimes timing is a legitimate factor in SAS Reconciliation especially for loans and pell grants processed near the end of the month. It may appear that there is a mismatch when comparing the SAS file with Campus Cafe, but COD will soon reflect what is in Campus Cafe when timing is an issue.
If your investigation into a mismatched item finds that timing is the reason, document this discrepancy and make sure that COD reflects what is in Campus Cafe in an appropriate timeframe.
For more information on reconciliation best practicesreview the FSA Student Handbook Volume 4, Chapter 6 for Direct Loan Reconciliation and Volume 4, Chapter 5 for Pell Grant Reconciliation.