Iowa Code § 63.13: Approval conditioned.

When the reelected officer has had public funds or property in the officer’s control, under color of the officer’s office, the officer’s bond shall not be approved until the officer has produced and fully accounted for such funds and property to the proper person to whom the officer should account therefor; and the officer or board approving the bond shall endorse upon the bond, before its approval, the fact that the said officer has fully accounted for and produced all funds and property before that time under the officer’s control as such officer.