From the Document, "Foreign assistance is an instrument of U.S. policy through which the U.S. government provides resources to another country's government, civil society, or other private sector entity on a grant or concessional loan basis. Most U.S. foreign assistance is administered by the U.S. Agency for International Development (USAID); the Millennium Challenge Corporation (MCC); the U.S. Departments of State, Agriculture, the Treasury, and Defense (DOD); or is channeled through multilateral organizations. U.S. foreign assistance can take many forms. On average, about 2% of aid is provided as direct budget support (cash) to foreign governments. More often, aid is provided through projects implemented by U.S. and international agencies, contractors, or nongovernmental organizations."
CRS In Focus, IF10183
Congressional Research Service: https://crsreports.congress.gov/