In the witness protection program there are people who are in danger of death. Therefore, the loss of a USB memory with the data of these witnesses is a tragedy, which you have to try to fix on time.
The FBI discovers that memory has ended in kindergarten, so it sends two of its agents who will infiltrate as teachers in it, in order to find the memory and save the lives of the witnesses.
Two tough FBI agents have little to do in kindergarten, but they will have to pretend to be teachers to become friends with children and thus find the memory, without arming too much scandal.
The tape is a remake of the one made in the 90’s, and we can see how things have changed since those years, when nursery children did not care so much for children as now.