SECRETARY for Security Mr Alistair Asprey and Police Commissioner Mr Li Kwan-ha were criticised for failing to ''critically review'' the priorities of their respective projects, which eventually wasted most of the initial work on a police headquarters. A total of $24 million in piling work at the Kowloon East Regional Police Headquarters site was done without any superstructure works to follow, which eventually rendered the work ''abortive'', Mr Jenney said. Financial Secretary Mr Hamish Macleod, then the treasury secretary, was also criticised for failing to halt unnecessary construction work at an early instance. ''The total cost incurred was about $24 million, which was largely abortive,'' Mr Jenney said in his latest value-for-money audit report. The wasted money did not include the land value of the site which was left idle for two years. It was not until September 1, 1992, that the Government started letting out the site on a three-year contract as an open-air car park which is generating an annual rental of $2 million. After the planned headquarters project fell through, the force had instead decided to convert four floors of the Tseung Kwan O Police Station at an additional cost of $5 million to house the Kowloon East Region's units. Mr Jenney said the money was wasted because Mr Li and Mr Asprey had not ''critically examined'' the relative priorities of different projects when construction work for the headquarters started in 1989. ''Had an earlier decision been made to terminate the piling contract when only about 10 per cent of the piling works was completed, considerable further expenditure on piling would have been avoided,'' he said. The Kowloon East headquarters was originally designed as a 17-storey block with a basement car park and a five-storey shooting range complex to house units of Wong Tai Sin, Kwun Tong, Sau Mau Ping and Tseung Kwan O. But the project was halted in December 1990 when Mr Li wanted to save $200 million for the phase two project of the Police Headquarters Complex. The administration responded in the report that the decision to drop the headquarters project was based on a flexible approach in deploying scarce resources to meet more urgent needs. Mr Li added he was compelled to suspend the project because of the immediate financial pressures facing the Government at that time.