This one takes us back to 1986, where Harry and Lloyd meet in high school.  Their scheming principal has been skimming funds for years, and sees a golden opportunity for more by trying to gain funding for having a "special needs" class, and of course, Harry and Lloyd are the prime candidates to be in it.  They aren't just in it, but they get to choose the rest of the class, most of whom readily take them up on the offer in order to get out of homework.  However, the crackerjack reporter for the school paper sniffs out a scoop, and all she needs is the evidence, so she needs Harry and Lloyd on her side to prove it.