Fellows, the TOP Scholars Program, and initiatives to bring foreign teachers (primarily from Eastern Europe) to teach in the city's schools. Housing subsidies are in place for experienced teachers who relocate to the city to teach. In the course of school reorganizations, some veteran teachers have lost their positions. They then enter a pool of substitutes, called the Absent Teacher Reserve. On November 19, 2008, the department and the city's teacher union (the United Federation of Teachers), reached an agreement to create financial incentives for principals of new schools to hire ATR teachers and guidance counselors. Budget The one hundred largest school districts in the nation (by enrollment) spend an average of $14,000 per pupil every year. However, census data from 2017 shows that the NYCDOE easily placed first in the list, by spending $25,199. Only the Boston Public Schools came close to this figure. $3 billion (15.6%) of the budget goes for the 19 percent of those who attend Non City schools. This includes $1.09 billion to pre-school special education services and $725.3 million for School-Age non DOE contract special education. Another $71 million goes to non public schools such as yeshivas and parochial schools and $1.04 billion is paid for the 70 thousand students attending charter schools. "In school year 2012-2013, 241,900 students attended nonpublic schools, 19 percent of the city K-12 total." The $1.04B for 70,000 students in charter schools calculates as $14,285; the $71 million for the 241,900 not in public school is less than $400 per student. $4.6 billion of the budget pays for pensions and interest on Capital Plan debt. Organization Although the 2002 reform legislation made no specific reference to a "Department of Education", the bylaws subsequently adopted by the New York City Board of Education provided that the board "shall be known as the Panel for Educational Policy", which together with the Chancellor and other school employees was designated as the "Department of Education of the City of New York". New York City Panel for Educational Policy The Panel for Educational Policy has the authority to approve school closings. A majority of its membership is appointed by the Mayor. Community Education Councils There are 32 councils, with 11 members on each, two appointed by Borough Presidents and nine selected by PTA leaders who are advised by parents who live in the council districts, the local parents acting through an election process conducted