The 2007 Kenya Household Health Expenditure and Utilisation Survey (2007 KHHEUS) assess the utilisation of health services, as well as out-of-pocket expenditures on health at the national and regional levels, and by socioeconomic and demographic groups. The survey was as undertaken as part the National Health Accounts (NHA) estimation. NHA estimates give information not only on the distribution of health funding by financing sources but also by the entities through which the funds pass (financing agents), the health services providers that consume the funds, and ultimately the health functions on which the funds are spent. The KHHEUS 2007 survey was carried out by the Ministry of Health (MOH) and Partners.