(B) The one hundred thousand dollar or five per cent restriction in division (A) of this section does not apply to change orders or extra work contracts when the total dollar amount of the increase is twenty-five thousand dollars or less or to change orders or extra work contracts resulting from any of the following:

1. (1) An increase in the plan quantity that is determined during the final measurement of an item of work.
2. (2) Federally mandated requirements that did not exist at the time of the original contract award.
3. (3) Circumstances that would create a life-, safety-, or health-threatening situation or would unduly delay the completion of a project and increase its costs, but only if the director makes a finding of such fact, declares an emergency, and issues the finding. Extra work that the director contracts for in these circumstances may include not only construction needed to complete a project, but also adjustments needed to meet changed conditions, alterations in original plans, unforeseen contingencies, or payments necessitated by contract terminations or suspensions. All change orders or extra work contracts set forth in division (B) of this section shall be reported to the controlling board quarterly in writing.