; (B) designing interpretive programs that connect visitors to the significance of minting in the United States, the Comstock Lode, and the American West; and (C) to support the activities of the Nevada Division of Museums and History. (c) Audits The entities described under subsection (b) shall be subject to the audit requirements under section 5134(f)(2) of title 31, United States Code, with respect to the amounts received under such subsection. (d) Limitation Notwithstanding subsection (a), no surcharge may be included with respect to the issuance of any coin under this Act during a calendar year if, on the date of the issuance, the issuance of the coin would result in the number of commemorative coin programs issued during that year to exceed the limitation under section 5112(m)(1) of title 31, United States Code. 8. Financial assurances Except with respect to extraordinary costs associated with compliance with section 5(b), the Secretary shall take such actions as may be necessary to ensure that— (1) minting and issuing coins under this Act shall result in no net cost to the Federal Government; and (2) no funds, including applicable surcharges, may be disbursed to any recipient designated in section 7 until the total cost of designing and issuing all of the coins authorized by this Act (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping) is recovered by the United States Treasury, consistent with sections 5112(m) and 5134(f) of title 31, United States Code.