Michael is reunited with a group of kids he met 10 years ago.

In Michel Scott’s world, tomorrow never comes.

His lack of foresight goes a long way in explaining why he’s a 40-something bachelor who is co-manager of a failing paper company.

It also explains why the idea of promising a bunch of third-graders that if they graduate from high school, he’ll pay for their college seemed like a good idea 10 years ago.

Well, those chickens came home to roost in the form of 15 soon-to-be-high school graduates expecting a windfall from Michael.

“Scott’s Tots” opens with Michael lecturing Andy on his annoying baby talk-habit. Andy defends himself, saying he’d rather say he has a “boo-boo tummy” than “irritable bowel syndrome.”

Valid point.

Andy brings up the fact that some office workers don’t appreciate Michael’s Elvis impersonation and suddenly we are in the middle of the Hell doublebill matinee of “Viva Las Vegas” and “Look Who’s Talking Too.”

Prompted by Dwight, Andy suggests to Jim that Dunder Mifflin should start handing out an Employee of the Month award, which is sure to boost employee morale that was rocked by last month’s announcement that the company is nearing bankruptcy. Andy mentions that each of the “awesome” places he has worked – Bear Stearns, Lehman Brothers and AIG, not to mention that summer at Enron – had similar awards.

Apparently, he forgot to mention that part-time high school gig he had selling pagers at Circuit City …

With “Scott’s Tots” prepared to graduate, they invite him to their school to thank him for the big checks they think they are about to receive. The students even do a hip-hop routine that includes the catchy lyric of “Hey, Mr. Scott, what you gonna do? What you gonna do? Make our dream come true!”

The song has a good beat, and they get high marks for their enthusiasm, but the song is a blatant rip-off of Cops’ “Bad Boys” theme song and if I was Inner Circle, I’d be thinking lawsuit.

While the students give their testimonials – including one who says he plans on being the next President Obama – Michael can only cry and take comfort in the fact that “of all the empty promises I have made in my life, this is the most generous.”

Finally, it’s time for the guest of honor to speak and he apologizes for the fact his master plan to be a millionaire by now didn’t exactly come to fruition and that he won’t be able to pay for their educations. He does, however, come through with laptop batteries. While the students voice their disproval, he points out that the batteries are lithium!

Back at Dunder Mifflin, Jim announces that the employee of the month – determined through a complicated breakdown designed by Dwight – is Employee No. 9, none other than Jim Halpert!

With the staff nearly as upset as “Scott’s Tots,” Jim decides to give the award to the runner-up – who he happens to be married to. Pam defends her selection, pointing out that she doubled her sales numbers – from two to four – last month.

In one of the more amusing scenes, Dwight calls corporate, where he voices his displeasure as the voices of Kevin, Stanley and Toby. Dwight as Kevin is outstanding. Dwight as Stanley is very good. Dwight as Toby needs some work …

His plan having worked perfectly, Dwight delights in listening on his pen tape recorder the conversation between Jim and David Wallace during which Wallace voices his disproval but then apologizes for overreacting and even mentions their upcoming dinner date, which infuriates Dwight.

With Jim having won this round, Dwight is down but not out when he gains the support of Ryan, who discovered a copy of “My Diabolical Plan by Dwight K. Schrute” in the copy machine.

Not a bad return from a week off for Thanksgiving. Dwight and Ryan teaming up is promising and here’s hoping for more impersonations from Dwight. Dwight as Creed would be great. Dwight as Phyllis? Even better …