Overdue As Of the field will appear when the search is used for overdue, overdue annual plan review or overdue triennial reevaluation

 

 

Ex. You can search using Last Annual Less than or equal to date of 6/30/2024 to find all IEPs that will be due by 6/30/2025

 

Here it is in the list area.

So to recap, the list will show the as of date once SIRAS has been asked to query overdues.
You can query overdues by going to predefined lists/data compliance and overdues

 

One can modify the query to show