Audit Report | Why do recommendations show overdue when there is no due date?

When "Use Last Agreed Implementation Date" is unticked

A recommendation becomes overdue if the "First Agreed Implementation Date" is overdue as of report generation date.

This is when the below tickbox is left unticked, and Recommendation status is NOT in "Completed" status.

When "Use Last Agreed Implementation Date" is ticked

A recommendation becomes overdue if the Last Agreed Implementation Date is overdue as of report generation date.

Last agreed implementation date will be the latest field from the below three date fields where data is available while Recommendation status is NOT in "Completed" status.

Third Agreed Implementation Date
Second Agreed Implementation Date
First Agreed Implementation Date

I've checked the record details from database end , it shows 1 is overdue for EXT2101-00 Audit.

The highlighted In-Progress Audit recommendation becomes overdue since there is no latest Agreed implementation date than 2020-07-01, and report is generated in 2022.

Note: Client uses below terminology for above date fields.

First Agreed Implementation Date = Start Date
Second Agreed Implementation Date = Target Completion Date (NO DATA)

*Third Agreed Implementation Date is not used by the client (Hidden field).

If client enters data for "Target Completion Date" (a future date) and tick "Use Last Implementation Date" option from report, then the record will not be overdue.