Iowa Code § 468.103

Final settlement — claims for damages
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1. Ifthe board finds the work under any contract has been completed and accepted, the board shall compute the balance due, and ifthere are no liens on file against such balance, it shall enter of record an order directing the auditor to draw a warrant in favor of the contractor upon the levee or drainage fund of the district or give the contractor an order directing the county treasurer to deliver to the contractor improvement certificates or drainage bonds, as the case may be, for such balance found to be due, but such warrants, improvement certificates or bonds shall not be delivered to the contractor until the expiration of thirty days after the acceptance of the work. 2. Ifany claims for damages have been filed as provided in section 468.102, the board shall review and determine the claims. If the determination by the board on any claim for damages results in a finding by the board that the damages resulting to the claimant were due to the negligence of the contractor, then the board shall provide for payment of the claim out of the remaining funds owing to the contractor. If the determination by the board results ina finding that the damages resulting to the claimant were not due to the negligence of the contractor, but resulted from unavoidable necessity in the performance of the contract, then the board shall allow for payment of the claim in the amount fixed by the board out of the funds in the drainage district. CS89, §468.103

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