A joint committee inquiry into the impact of the dividend on government agencies found financial pressures forced the national science organisation to close several regional research stations.

The resulting budget cuts also made it harder to keep skilled scientists and to invest in new ''cutting edge'' scientific equipment.

The dividend imposed a $23.6million cut in addition to a federal budget cut of $40m, forcing the CSIRO to merge divisions and shed more than 100 jobs in a bid to find annual savings of $15m over the next four years.

The report found closure of the CSIRO's beef cattle research laboratory at Rockhampton in Central Queensland, and its citrus and wine research station at Mildura in northern Victoria, had reduced the professional skill base in rural areas.

The report said the CSIRO found it difficult to "engage and retain" scientists as a result of the dividend.

The organisation also told the inquiry it was struggling to meet rising costs of scientific equipment.

The public accounts committee has suggested the CSIRO ''warrants special consideration'' in future and should be exempt from any increase to the efficiency dividend.

Opposition science spokesman, Eric Abetz said the committee's report was "a damning indictment" of federal science minister Senator Kim Carr's stewardship of the CSIRO.

During Senate question time yesterday, Senator Carr was asked by Tasmanian Liberal Senator Guy Barnett if he agreed the efficiency dividend was "arbitrary and unfair" to CSIRO.

Labor NSW Senator John Faulkner replied, "You just say 'Yes'."

Senator Carr accused the Opposition of misrepresenting CSIRO's funding situation, saying the Government had delivered $25m in additional funds for the organisation's research on clear coal technologies.