LGUs were conferred with the GFH upon completely satisfying the following criteria: (a) most recent available COA Audit Opinion is Unqualified or Qualified for CYs 2019 or 2020; and (b) compliance with Full Disclosure Policy – posting of all 14 documents in three (3) conspicuous places and in the FDP portal for all quarters of CY 2020 and first quarter of CY 2021.