To say that this episode is important to the series is an understatement. I consider seasons 3 & 4 of Parks and Recreation to be the best of the series, and it all really all started with this episode. The episode introduces two major characters who will both become key members of the show's cast. Both of them great characters that add even more comedy depth to this show's already stacked roster of talent.
They are of course Adam Scott's Ben Wyatt and Rob Lowe's Chris Traeger. The two state auditors who come to Pawnee following a huge budget crisis. They work like the state government's version of a good cop and bad cop, and let's just say Leslie is not too happy when she finds out that they need to slash the budget of every department by nearly 40 or 50 percent. Ron, on the other hand, is very pleased by this news. "What exactly will you be cutting and how much of it and can I watch you do it while eating Pork Cracklins?"
Meanwhile, April is getting ready to turn 21, and she plans on having a big celebration at the Snakehole Lounge, in hopes that she will finally get to hook up with Andy. We get many great moments at the Snakehole Lounge including Leslie drunkenly yelling at Ben, Rashida Jones showing off her incredible drunk acting skills, and Jean-Ralphio makes another memorable appearance as he proves once again why he might be the worst human-being imaginable.
"The Master Plan" is an episode that puts the final pieces in place to create what will shortly be known as "Parks and Recreation in its prime." Having seen the series from beginning to end, I can say that it was this particular episode that took the show to its highest levels of content.
Quick side note: We get a great scene at a bar between Leslie and Ben where we find out more of Ben's backstory. I just love how much attention the show puts into its characters. Ben could have easily been a one-dimensional, antagonistic type character, but the show seems to have other ideas for him.
