SURCHARGES.

SEC. 106. SURCHARGES. (a) In General.— All sales of coins minted under this title shall include a surcharge of $10 per coin. (b) Distribution.— All surcharges received by the Secretary from the sale of coins issued under this title shall be promptly paid by the Secretary to the Leifur Eiriksson Foundation for the purpose of funding student exchanges between students of the United States and students of Iceland. (c) Audits.— The Leifur Eiriksson Foundation shall be subject to the audit requirements of section 5134(f)(2) of title 31, United States Code, with regard to the amounts received by the Foundation under subsection (b).