CALGARY, FEB. 24 -- U.S. Olympic Committee President Robert Helmick, in an effort to "take a critical look at ourselves," announced the establishment today of a special Olympic Overview Commission to be chaired by George Steinbrenner, principal owner of the New York Yankees.

"This action is precipated by a serious desire to take a critical analysis of how we're spending our money," Helmick said at a press conference. "We want objectivity. We want people who will tell it like it is . . . and nobody's going to tell us more like it is than George Steibrenner."

Helmick said the commission has been months in the planning and its creation has nothing to do with the American team's relatively poor showing at the Winter Olympics here.

He said the commission would look into all aspects of the USOC operation, including support to athletes and national governing bodies, the effectiveness of fund-raising efforts, organizational structure, marketing and sponsorship programs and relationship with television.

"You can believe that I will look at it tough," Steinbrenner said. "I can find no fault with the competitive spirit of our athletes. One of the things I want to look into is whether we're doing enough to prepare our athletes.

"I find it disgusting that this wonderful little girl from Champaign, Ill. {gold medal speed skater Bonnie Blair} had to sneak into the ice rink at 6 a.m. to prepare for amateur competition and the Olympics . . . I want to make sure we're doing right by our athletes."

The overview commission will exist "as long as it's needed," Helmick said, and it probably will have little impact on the Summer Games. "We're looking to the next four years, and we want to start now."

The commission also will include ABC commentator Donna de Varona, a gold medal swimmer; James T. Morris, president of the Lilly Foundation in Indianapolis; Ambassador J. William Middendorf; former Allstate Insurance Co. chairman Robert Sheppard; Frank Heffron, dean of the Fordham Business School, and Mike Leonard, a Los Angeles attorney and former Olympic team handball player.

The commission is expected to make its first report at the USOC's annual meetings in Washington April 28-30.Security Defended

Security at Winter Olympics locker rooms and competition sites as "more than adequate," according to the Calgary Organizing Committee in the wake of an allegation by the Polish delegation that one of its athletes may have ingested a banned substance in a locker room.

Polish hockey player Jaroslaw Mirowiecki was barred from the Olympics last week and suspended 18 months for testing positive for steroids. The Polish delegation had said he might have unwittingly taken the drug in a post-practice drink.

Games spokesman Bill Payne, asked if he thought the Polish allegation had any credibility, said, "I'll let the public draw its own conclusion" . . .

American bobsledders apparently are in disarray again. The Associated Press reported today that Coach Jeff Jost and USA 2 driver Matt Roy argued briefly over details of the new driver selection process.

Under the plan, USA 3 driver Randy Will would move into one of the United States' two competing spots if he can beat Roy or USA 1 driver Brent Rushlaw by a total of at least a half-second in Thursday's two training runs. Chicago Bears wide receiver Willie Gault rides on the Will sled.

After Jost explained the new procedure, Roy asked him, "Suppose Randy beats me by a half second and I beat Brent by a hundredth of a second. Who goes?"

"You know who goes," Jost said, according to AP. "Don't do this Matt, not here in front of these people and the press" . . .

Among the items available for sale today in the Calgary Sun's classified ad section were an "Olympic flame relay uniform, man's medium, used once. $3,000."