The basic philosophy of FINISH Program is that financial incentives in the form of terms of credit and preferential access to health insurance can be used to stimulate demand for sanitation. And if access to finance could be provided to the financially excluded, the awareness drive for sanitation can translate into a willingness on the part of the population to borrow money to build their own toilets. Toilets constructed by the users, at their own initiative and with a financial commitment, have a greater chance of usage which can then influence habit change. The Program believes that a close connection between sanitation and health can be established and leveraged for development by enabling financial inclusion of the low income rural and urban communities vide a microfinance product i.e. sanitation loans. At the same time, the notion that toilets are but one aspect of safe sanitation is factored into the program. Other important aspects include hygiene, safe disposal of faecal matter, safe drinking water and solid waste management.