Single word request for "that have to be returned to"

I would like to shorten the following phrase: "pension fund holdings that have to be returned to the government." Can you think of any expression meaning something along the lines of "that have to be returned to" to modify government or another way to simplify my phrase?

Thank you, Martin

Solution 1:

I can't think of a specific word that would work in every instance. You could use "refunded" or "owed" depending on the context of the surrounding sentences.

The government made improper pension payments worth $3,270. These funds must be refunded to the government.

Or...

The money that was improperly paid is now owed to the government by the pensioners.