This guide provides some basic information for Sierra Leone’s Parliamentarians conducting oversight of mineral resources and the revenues they generate. It provides a set of questions that Members of Parliament might need to ask in order to ensure that Sierra Leone receives maximum benefits in terms of revenue for the minerals extracted and that these revenues are used in ways that will benefit the country and its people. It attempts to bring to light issues such as; what should be considered in setting up a strategic framework for social and economic planning, mining policy and legal framework within the context of the development vision of the country, it clarifies the role of the minerals sector as well as the pivotal role of Parliamentarians in instituting the legal framework to make it work effectively. The guide also attempts to bring to the notice of Parliamentarians the issues to be concerned with in overseeing the various steps of the minerals ‘value chain’.