In this episode, there is speculation that Matthew is adopted. Andy Dick is adopted in real life.
Catherine: Andrew, I couldn't help noticing that you really don't look anything like Matthew, No offense.
Andrew (Matthew's "identical" twin): Why would I be offended by that?
Bill McNeal: Believe it or not Dave, you're not Joseph Stalin and this isn't Elizabethan England.
Instead of the usual end credits we have Beth doing some window gags for Dave's amusement.
Maura Tierney does not appear in this episode.
Jimmy: Follow the money.
As Dave tries to figure out the budget overrun, Jimmy repeats the advice Deep Throat gave Woodward and Bernstein during their Watergate investigations. This is part of the series' long running gag that Jimmy James was actually Deep Throat.
Jimmy: Morning, Sam.
Bill: Morning, Ralph.
Jimmy: I love that joke.
Jimmy and Bill are referencing the cartoons of Warner Brothers animation great Chuck Jones, more specifically his series featuring Ralph the sheepdog and Sam the wolf (who bore an uncanny resemblance to Wile E. Coyote). The running gag was that the ongoing conflict between these two antagonists was actually a nine to five job complete with time clock punch-ins and coffee breaks. Arriving at their meadow workplace together, they would exchange this mundane, dead pan greeting.
Jimmy: You're a bigger man than I, Gunga Din.
Jimmy paraphrases the most famous line from Rudyard Kipling's famous poem Gunga Din (1892). The original line is "You're a better man than I am, Gunga Din". The story poem relates the heroic nobility of a simple native water bearer implying that worth and dignity cannot be judged by race or class. In 1939 it was made into a rousing adventure movie starring Cary Grant and Sam Jaffee in the title role.