Section 67, The Bankruptcy Act, 2009

(1) In the calculation and distribution of a dividend, thetrustee shall make provision for debts provable in bankruptcy appearing from the bankrupt’s statements, or otherwise, to be due to persons resident in places so distant from Sierra Leone that in the ordinary course of communication they have not had sufficient time to tender their proofs or to establish them if disputed, and also for debts provable in bankruptcy the subject of claims not yet determined. (2) A trustee shall also make provision for any distributed proofs or claims, and for the expenses necessary for the administration of the estate or otherwise. (3) Subject to this section, a trustee shall distribute as dividend all monies in hand.