Under collective bargaining agreements, the state clothing allowance is set at $700 a year and doesn't require employees to provide receipts.

The state spends more than $22 million a year on clothing allowances. About 20 percent goes to white-collar workers, such as day care counselors, computer technicians and teaching assistants.

About half of them don't wear uniforms.

Comptroller Matthew Boxer says it's "absurd" to pay employees an allowance for uniforms they don't wear. He also says New Jersey's clothing allowance is far more generous than other states.