Ep 12. The Audit

The Audit is the twelfth episode of Brooklyn Nine-Nine's fourth season.

In this episode, the Nine-Nine gets audited by Sidney Pillar (guest-star Patton Oswalt), a formidable auditor. The precinct is in chaos trying to get their accounts in order. The precinct is up for a federal bankruptcy and they will be downsizing soon. In an already-strained working relationship, Jake and Rosa are forced to work together with the auditor, and things go awry from the get-go. The auditor is cold, sarcastic and borderline pessimist, making it clear from the offset that he's not interested in winning any popularity contest. The relationship between the auditor and the precinct is intense, and the two constantly clash in the course of the episode.

While Jake and Rosa are occupied with Pillar, Terry must take command of the precinct's operations and solve an ongoing theft in the building. In true Terry fashion, he takes even the most menial tasks seriously, leading to a humorous subplot with Boyle. Boyle attempts to help Terry with his duties, but things don't go according to plan.

Back with Jake and Rosa, things go from bad to worse after they lose hold of the situation and the auditor threatens to shut them down. They hatch a plan to catch the culprit breaking into the evidence room, giving them an opportunity to showcase their detective skills. They mess up again, but manage to turn things around and finally nab the thief.

The episode's greatest payoff comes at the end when an impressed Pillar surprises everyone by conceding that the precinct is up to code and settling for a handshake. The chaos in the precinct begins to disappear, and the Nine-Nine can finally breathe a sigh of relief.

Overall, The Audit offers compelling storyline integration of crime, comedy, and drama, all of which this show is well known for. It also features excellent acting, particularly from Oswalt, who delivers a pitch-perfect performance as a tough-as-nails auditor. The show hits the mark both in terms of comedy and tension, and fans of Brooklyn Nine-Nine will definitely not want to miss this episode.