; and (2) efforts to grow the sport of soccer throughout the United States, with a focus on youth, inner cities, and underserved communities. (c) Audits FWC2026 US, Inc., shall be subject to the audit requirements of section 5134(f)(2) of title 31, United States Code, with regard to the amounts received under subsection (b). (d) Limitation Notwithstanding subsection (a), no surcharge may be included with respect to the issuance under this Act of any coin during a calendar year if, as of the time of such issuance, the issuance of such coin would result in the number of commemorative coin programs issued during such year to exceed the annual 2 commemorative coin program issuance limitation under section 5112(m)(1) of title 31, United States Code (as in effect on the date of the enactment of this Act). The Secretary may issue guidance to carry out this subsection. 8. Financial assurances The Secretary shall take such actions as may be necessary to ensure that— (1) minting and issuing coins under this Act will not result in any net cost to the United States Government; and (2) no funds, including applicable surcharges, are disbursed to any recipient designated in section 7(b) until the total cost of designing and issuing all of the coins authorized by this Act (including labor, materials, dies, use of machinery, winning design compensation, overhead expenses, and shipping) is recovered by the United States Treasury, consistent with sections 5112(m) and 5134(f) of title 31, United States Code. 9. Definitions In this Act: (1) FIFA The term FIFA means the Fédération Internationale de Football Association. (2) FIFA World Cup 2026 The term FIFA World Cup 2026 means the FIFA Men’s World Cup held in 2026. (3) FWC2026 US, Inc The term FWC2026 US, Inc. means the FIFA subsidiary incorporated in the United States for the purpose of operating the FIFA World Cup 2026 and related programs.