If a contract for work on a certified project experiences substantial changes, the claimant must submit a revised, or amended, department of taxation form G-37 for certification by the corporation. This revised form G-37 must include the full amounts of the contract. A revised department of taxation schedule A to form G-37 must also be submitted, if applicable. For purposes of this section, ''substantial changes"' means changes of more than twenty per cent of the original contract amount, or more than $200,000.
Haw. Code R. § 15-306-15