FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Expenditures Related to State Officers and Employees
Employee Uniforms and Clothing Allowances

A state agency may purchase uniforms or clothing for employees only if the agency can demonstrate a valid governmental purpose for doing so. The agency must be able to provide statutory authority for such purchases. An example of implied statutory authority would be an agency purchasing shirts for employees conducting fieldwork to identify them as employees of that agency for safety purposes.

Any clothing allowance or laundry/cleaning allowance to be paid, reimbursed, or furnished to a state employee (see Comptroller Object of Expenditure 7031) should be authorized (specific appropriation authority) by the current General Appropriations Act. Examples of such authorized allowances are:

  • Department of Public Safety (Agency 405) – see rider titled Clothing Provisions.
  • Alcoholic Beverage Commission (Agency 458) – see rider titled Clothing Provisions.
  • Department of Transportation (Agency 601) – see rider titled Clothing Provision.
  • Department of Criminal Justice (Agency 696) – see rider titled Appropriation: Laundry Service
  • Parks and Wildlife Department (Agency 802) – see rider titled Clothing Provision.

Documentation Requirements [+]

  1. A state agency must retain documentation in its files showing either specific or implied appropriation authority.
  2. Comptroller object 7031 must be used for authorized clothing/laundry allowances paid to an employee.
  3. Comptroller object 7277 may be used to code the cleaning of uniforms.
  4. Comptroller objects 7334 and/or 7373 may be used by an agency to code the purchase of clothing required to be worn by employees which is anticipated to be used both in the year in which it was purchased and in future years (determined by the unit cost of an article of clothing whether it is expensed or capitalized).
  5. Comptroller object 7406 may be used to code the rental of uniforms.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy