of this Act, a copy of the disclosure report filed with that State may be filed with the Attorney General in lieu of a report required under this Act. (2) Requirements of the State The State in which a covered entity has its headquarters shall provide to the Attorney General such assurances as the Attorney General may require to establish that the covered entity has met the requirements for public disclosure under State law if the State-mandated disclosure report is filed. (b) Federal reports If a covered entity receives a gift, donation, or contribution from, or enters into a contract or agreement with, a foreign principal, and if any other department, agency, or bureau of the executive branch requires a report containing requirements substantially similar to those required under this Act, a copy of the report may be filed with the Attorney General in lieu of a report required under this Act. 8. Administration and Enforcement (a) Books and records (1) Retention period For a period of not less than 5 years, a covered entity shall retain the necessary materials required to comply with the requirements of this Act, including books of account, all communications with any foreign principal, and other records regarding the activities of the covered entity related to any contracts, memorandum of understandings, or agreements with, or gifts, donations, or contributions from, a foreign principal. (2) Inspection (A) Attorney General Upon request of the Attorney General, each covered entity shall furnish to the Attorney General all information and records in the possession of the covered entity that the Attorney General may determine to be necessary to comply with the requirements under this Act. (B) Congress Upon request of Congress or a committee of Congress, a covered entity shall furnish to Congress or the relevant committee of Congress such information and records as Congress or the relevant committee of Congress may request to determine the extent to which the covered entity is in compliance with the requirements of