This research aims to investigate and its purposes were 1) to evaluate the effectiveness of revolving funds and the quality of evaluation reports; 2) to compare the effectiveness of revolving-funds and the quality of the evaluation reports; and 3) to examine the content synthesis of the evaluation reports of revolving funds. For the evaluating report results of revolving funds in the accounting annual year B.E. 2554, data was collected from 50 assessment reports. The tools used consisted of metaevaluation checklists. The data was analyzed ...