Borrowers, contractors, and subcontractors shall maintain such books, accounts, and records, and shall file with the Administration such financial and other reports as the Department from time to time may require. The books, accounts, and records required to be maintained by §A of this regulation shall be open to the inspection of representatives of the Department or other agencies of the State during reasonable working hours. Books, accounts, and records of: The borrower shall be maintained and made available for inspection for 3 years past the date of termination of the contractual relationship between the borrower and the Department; Contractors and subcontractors shall be maintained and made available for inspection for 3 years past the date of termination of the contractual relationships between them and the borrower.