According to the Government Accountability Office, six government agencies—the Departments of Defense, State, Health and Human Services and Agriculture, plus the Millennium Challenge Corporation and the U.S. Agency for International Development—account for 95% of U.S. foreign aid. Spending in fiscal 2019 totaled $28.5 billion.
In a 2018-2019 performance audit, the GAO reported that all organizations except the Defense Department had employed its recommendations for monitoring and evaluating foreign aid projects. USAID, for instance, which is required by law and statute to audit its foreign aid, publishes a financial audit guide and requires all aid recipients to conduct independent audits.
Foreignassistance.gov allows the public to view foreign aid spending by category, year and country, as well as requested spending, appropriated spending, obligated spending and actual spending.