"The Master Plan" is the 23rd and penultimate episode of the second season of the American comedy television series Parks and Recreation, and the 29th overall episode of the series. It originally aired on NBC in the United States on May 13, 2010. In the episode, Pawnee's major budget problems result in state auditors arriving to make major cuts, much to Leslie's horror and Ron's delight. Meanwhile, Andy contemplates asking April to be his girlfriend, and Tom seeks a new girlfriend.

The second season of Parks and Recreation originally aired in the United States on the NBC television network starting September 17, 2009, and ended on May 20, 2010. The season was produced by Deedle-Dee Productions and Universal Media Studios, and series co-creators Greg Daniels and Michael Schur served as executive producers. Like the first season, it focuses on Leslie Knope and her staff on the parks and recreation department of the fictional Indiana town of Pawnee. The episodes were approximately 22 minutes long each, all of which aired at 8:30 p.m. on Thursdays. The season stars Amy Poehler, Rashida Jones, Paul Schneider, Aziz Ansari, Nick Offerman, Aubrey Plaza, and Chris Pratt.