The episode opens at the Krusty Krab where SpongeBob and Squidward are working and Mr. Krabs comes to tell them that Bikini Bottom's newest stadium will be named after the Krusty Krab. He then tells them that employees have to stay at the Krusty Krab to keep working. Mr. Krabs puts Squidward in charge of the Krusty Krab while he is gone and he leaves. SpongeBob wakes up a sleeping Squidward asking for jobs to do. Squidward tries to find some work but notices SpongeBob has done most of them already. Squidward then has SpongeBob clean some more but he does all of the work in seconds. Squidward, after running out of ideas, tasks SpongeBob to flush things down the toilet and SpongeBob goes into the bathroom to do so. Squidward realizes his mistake and tries to stop SpongeBob. SpongeBob flushes a mop down the toilet and Squidward finds it exciting. He and SpongeBob then flush various objects down the toilet but are horrified after accidentally flushing down Mr. Krabs' safe which contains the Krabby Patty Secret Formula. SpongeBob decides to flush himself to go and get it and Squidward, realizing he needs SpongeBob to cook the Krabby Patties for the customers, follows SpongeBob down the toilet.
At the Krusty Krab Stadium, Mr. Krabs can be seen talking to Crupski and Charlton Hawkfish about Mr. Krabs buying the stadium. Customers outside are complaining about the plumbing and Charlton is angered to not only see that the pipes have a reducer in it, but is also made out of cardboard. Charlton worries that the pipes won't hold but Crupski says it's a way to save money much to the delight of Mr. Krabs. Meanwhile, SpongeBob and Squidward make it to the sewers where they begin their search for the safe. They manage to spot the safe where it gets stuck in the pipes. As Squidward tries to reach for it, the safe gets unstuck and floats away. Squidward fails to grab it again and a couple of lampreys bites at his hands. SpongeBob helps get the lampreys off and spots the safe floating in the distance. SpongeBob and Squidward go after it once more and, suddenly, a large sewer snake emerges from the water.
Back at the stadium, Charlton warns Mr. Krabs and Crupski that it's time for the "halftime wave" where every toilet flushes at once. Mr. Krabs ignores this and continues to watch the game. Back in the sewers, SpongeBob and Squidward are seen running away from the sewer snake but end up running inside of it. Squidward, afraid, starts to run around frantically and SpongeBob spots the safe nearby trying to inform Squidward of it. Eventually, the sewer snake vomits up SpongeBob, Squidward, and the safe where it lands on Squidward's head. Meanwhile, everyone at the Krusty Krab Stadium starts to use the restrooms where Charlton warns that the pipes are going to burst. However, the pipes do burst and large amounts of water pour inside of the stadium. Charlton dives underwater and activates his fail safe which is a giant plunger that plunges away all of the water. Charlton blames Mr. Krabs and Crupski's cheapness for causing the problems and the sewer snake rises above in the stadium. However, Charlton uses his nose to pop the sewer snake and it goes back into the sewers. SpongeBob and Squidward end up back in the Krusty Krab in the safe where they are ready to get back to work. However, the customers all run out screaming.
"Have Tea With Squidward" references "Not Normal," when Squidward and SpongeBob have tea.
It is unknown if the "To do" list was like a bucket list or a list of things to do in a short amount of time, but if it was like a bucket list, then this episode takes place before "Not Normal" as Squidward and Normal SpongeBob are shown drinking tea together.
The list said "camping with Sandy" which means this episode took place after "Tea at the Treedome."
Things that were flushed down the toilet: a mop, rolls of toilet paper, a batch of Krabby Patties, a toaster with toasts, tableware, a cash register (possibly Cashy), a photo of Mr. Krabs, an armchair, a trashcan, a clock, two barrels, an anchor, a safe, SpongeBob, and Squidward.
This was one of the few episodes that not using bubble transition.
In the opening credits, Lynne Naylor was misspelled as Lynn Naylor without the letter E.
Squidward commented that he flushed SpongeBob down the toilet. However, SpongeBob flushed himself down the toilet.
We see Squidward and SpongeBob through things down the toilet and flushing them. One of the things is the cash register, yet in later footage, it's still at the boat counter. However, it's possible that this was another cash register that got flushed down the toilet.
When SpongeBob and Squidward are in the bathroom, there's only one toilet when there's usually three.
When Charlton says there's only five minutes until halftime, the TV clearly says there's 10:42 left. The score and time on the scoreboard and TV are also inconsistent throughout the entire episode.
When the stadium first gets flooded, you can clearly see the grandstands are full of people when all of them left to use the bathroom. This error is fixed in the next shot when the football players are running away from the flooding.
In the last shot where everyone is fleeing from the Krusty Krab, neither SpongeBob nor Squidward are visible inside. The "Galley Grub," and "Order Here" signs are also missing throughout the entire episode.
How could there be people eating Krabby Patties in the restaurant when no one was there to cook the patties?
In several scenes, SpongeBob's arms are much longer than usual.
Charlton only said he designed every cesspit in the stadium, so Mr. Krabs should've been fine with shaking his hand.
When Charlton, Crupski and Mr. Krabs are watching the fish talk through the window, Crupski's eyebrows are smaller and thinner than usual.
When Charlton first unrolls the map, there are no markings or writing anywhere on it. Later on, when Mr. Krabs is talking about the Bikini Bottomites, the map is only a grid with no drawings on it.
The flags on the wall near the TV's in the Krusty Krab Stadium continuously change size and distance from each other.
The safe shouldn't have fit in the toilet, seeing as the safe is a lot bigger than the toilet itself.
When Charlton pulls himself out of the hole the flooding caused, there are more people shown on the field than there was in the far shot of the field. Also when Charlton's talking, the fish in the grandstands have no pupils in their eyeballs.
When Charlton is confronting Crupski and Mr. Krabs on the field, there are suddenly no fish that appear in the grandstands. This error occurs for the remainder of the episode.
It is unknown why some of the fish ran up the stairs to exit the stadium when the main exit was right between the two staircases.
On both shots of the outside of the Krusty Krab, there is a fish on the inside who's pupils are facing the ceiling and the ground. There's also more people that appear in the Krusty Krab than there was on the outside shot of it.