At Mrs. Puff's Boating School, Mr. Fitz, the superintendent, is talking to Mrs. Puff about renewing her teaching certificate, but informed her of the high record of failing students. However, SpongeBob is the only student who has ever failed her class, but has done so 1,258,056 times. Mrs. Puff is told to show Mr. Fitz everything she has taught SpongeBob, and within seconds, he fails yet another driving test by bashing in a boat. Mr. Fitz fires Mrs. Puff (to her delight since she dislikes SpongeBob), and a new boating instructor named Sergeant Roderick (most likely a shark) comes in and takes over the school.
Sergeant Roderick is a viciously cruel drill instructor, who immediately throws out one student for talking and another for eating. All the other students run away, except for SpongeBob, who is now his only student. The new boating instructor has set up a difficult course, which he trains SpongeBob to crawl, walk, run, and eventually drive through while blindfolded. Surprisingly, he masters this.
When the time of SpongeBob's final exam, which Mr. Fitz personally comes to watch, SpongeBob realizes that he can only drive while blindfolded, and proceeds to take the exam with the same disastrous results. Roderick nearly died attempting to stop his boat from destroying the city, and Mr. Fitz realizes that SpongeBob is "unteachable" and rehires Mrs. Puff.
The next day, SpongeBob went to Mrs. Puff's class and gave her a welcome back card and apologizes for his destruction. Though Mrs.Puff tearfully tells him that she got her teaching degree back, and SpongeBob's file was destroyed in the fire, so it was as if he never failed school. SpongeBob leaves promising it wont take him "a million times" to pass school, leaving a devastated Mrs. Puff to cry and the episode ends.
Mrs. Puff can be seen painting when she's not teaching.
She also mentions in the episode "The Krabby Kronicle," that she used to watch daytime television before she became a teacher.
This is another instance in which SpongeBob proves he can drive competently. Previously, in "Boating School," he gets instructions from Patrick's walkie-talkie, and is just about to pass the test. However, when Mrs. Puff tells him his method is a form of cheating, SpongeBob drives out of control and fails once again.
Even though the new teacher's name wasn't said, in the credits, it reveals his name (Sergeant Sam Roderick).
SpongeBob would have to unscrew more than two little bolts to remove the brake. Even then, after removing all the gears, springs, and other mechanisms, the brakes would still be somewhat operable with the emergency/parking brake.
In the Polish dub, the episode's title is "Pani Puff wylatuje z pracy" (Mrs. Puff is Fired from the Job).
It is unexplained why Mrs. Puff didn't just say that she didn't want to be rehired.
Sergeant Rodrick is clearly based on Gunnery Sergeant Hartman from the 1987 film, Full Metal Jacket.
It is unknown how SpongeBob was able to park the boat since he took out the brake.
The boat probably ran out of fuel, or he took his foot off the gas pedal.
It is impossible for SpongeBob to have failed his boating test 1,258,056 times as even if he had taken it once a day every day, it would take him almost 3.5 millennia to do so.
It is uncertain why SpongeBob guides himself better with a blindfold, rather than having both eyes open.
In addition, SpongeBob could have simply closed his eyes rather than wearing a blindfold.