Two friends Lech and Kesh, who work in the administration of Arylakh, succumb to the persuasion of an unfamiliar woman, Zinaida Mikhailovna, to fraudulently embezzle budget money. She reassures them that they are not doing anything criminal. He comes up with a scheme for them to win a grant for a fictitious village cattle farm and... falls into a coma. To the surprise of the guys, the scheme begins to work and now millions of rubles loom before their eyes. There is nothing to do - you have to impersonate this woman. But then, unexpectedly, an inspector from the ministry, Stepan Ilyich, comes to them and... falls in love with Zinaida Mikhailovna.