Monies might be owed to IPSA for several reasons including but not limited to:
They have been paid an amount (or have had amount paid by IPSA on their behalf) that IPSA subsequently determines should not have been paid (for example, rent overpayments or duplicate funding requests).
They have a deposit loan for a property they have not moved out of.
They have overspent their budget in a particular category of spending.
They have agreed to repay an amount following an investigation by the Compliance Officer.
They have been directed by the Compliance Officer to repay an amount.