not sure if this is the right forum or if i should post it in the criminal section, but here goes.....
A local taxing entity ordered a forensic audit to investigate possible wrongdoing by one of it's administrators.....there was also an investigation being carried out by law enforcment at the same time.
A grand jury subpeona was issued for the audit and it was supplied to the prosecutors office....
if i decide there are not sufficient grounds to file a criminal case or the grand jury refuses to indict etc.....so the case would be closed, does the audit that was provided pursuant to the subpeona become information that is available subject to the open records act?
my gut feeling is the answer is yes, however, i'm not sure if the fact that is was supplied in response to the grand jury process places some restriction upon its release that does not apply to other records of law enforcment once the case is concluded or prosecution is refused.
any help would be appreciated!

Records in the possession (actual or constructive) of a grand jury are not subject to the Public Information Act because they are encompassed by the exclusion of the judiciary from the linchpin definition of "governmental body" in section 552.003. See Tex. Att'y Gen. ORD-513 (1988). Moreover, the "law enforcement" exception in section 552.108 applies if release of the information would interfere with law enforcement or prosecution and the investigation did not result in conviction or deferred adjudication. Finally, under section 552.116, audit working papers of a county audit may be excepted from disclosure, though I'm not sure if your facts precisely fit within a "county" audit. You would need to compare your situation to the definitions and exception set forth in section 552.116. But, again, if the grand jury retains at least constructive possession of the documents, they are not subject to the PIA. On the other hand, if you office has it, you would have to consider the key issue of whether disclosure of the audit would interfere with the detection, investigation or prosecution of crime (e.g., does it reveal investigative methods such as forensic accounting methodology?).

as always thank you...
my ofice has the "report" as they are now calling it, it was ordered by the board of a local hosp dist and performed by an outside consulting firm in respnse to the criminal investigation.....
therefore, at first blush i cannot see how turning it over upon proper request would impede law enforcment or divulge investigative techniques.....law enforcmant had nothing to do with generating the report etc.
Constructive possession of the grand jury is the bigger question i suppose.
it should nbe noted,i belive the report in its original state was an open record the way the hospital went about it....however, they refused to release it and an AG opinion has been requested by the hopital district.
But for the grand jury issue, i have no real problems releasing it once the case is resloved but did not want to violate the grand jury secrecy issue.