The series, presented in a mockumentary format, depicts the everyday lives of office employees at the Scranton, Pennsylvania branch of the fictitious Dunder Mifflin Paper Company.

In the episode, it is revealed that ten years earlier, Michael (Steve Carell) recklessly promised to pay for the college tuition of an entire local third grade class if they could complete high school.

Lacking the personal wealth necessary to fulfill his promise, he and Erin (Ellie Kemper) must go tell the students, who are now high school seniors, that they will not be receiving the money.

Meanwhile, on a suggestion from Andy Bernard, Jim Halpert starts an employee of the month program to increase office morale.

He gives Jim a performance sheet to determine the employee of the month, using complete anonymity to ensure a fair and unbiased assessment.

[2] In its original American broadcast, the episode was viewed by an estimated 8.055 million viewers and received a 4.1 rating/11 percent share in the 18–49 demographic.

Steve Carell's facial expressions during this scene are absolutely priceless, and remind you what makes him one of the most gifted comedic actors around.

[4] Phillips called the episode "an instant classic and another phenomenal installment of this season, which hit some rough patches but seems to have recovered brilliantly", especially pointing out the scene between Michael and the irate students.

[4] Phillips felt that the main scene between Michael and the children was pivotal and that it "might just rank atop The Office's long list and rich history of uncomfortable yet hilarious moments".

[4] Joel Keller of The Huffington Post wrote that "as the kids from that third-grade class praised Michael and told him how much his gift meant to them, all I could think of was, 'this is so wrong.'

[6] Rabin also enjoyed the subplot involving Jim and Dwight, noting that it "afforded [actor Rainn Wilson] an opportunity to do surprisingly accurate, unconscionably mean impersonations of Stanley and Toby".

[7] Ultimately, however, he could not decide if the episode "was commendably funny, or if it was as humorous as a child realizing that Santa Claus doesn’t exist.

[9][10][11] Jenna Fischer and Angela Kinsey discussed the episode with B. J. Novak for their Office Ladies podcast on April 13, 2022.