From the Introduction: "In February 2020, the U.S. Department of Energy (DOE) submitted to Congress its FY2021 Budget Request, including appropriations for the Fossil Energy Petroleum Accounts. These accounts [...] consist of three energy security programs: the Strategic Petroleum Reserve (SPR), Northeast Home Heating Oil Reserve (NEHHOR), and the Naval Petroleum and Oil Shale Reserve (NPOSR). The Office of Petroleum Reserves, within the Office of Fossil Energy, manages these accounts."
CRS In Focus, IF11579
Congressional Research Service: https://crsreports.congress.gov/