Common Sense Note
Parents need to know that these cops definitely aren't your typical brave men and women in blue. Like the TV show it's based on, this movie is a raunchy, heavily improvised comedy. The characters may be diverse, but they're equal-opportunity idiots who know very little about enforcing (or upholding, for that matter) the law. The Reno officers love to wield their guns, drink, swear, and talk about sex. Those unfamiliar with the series should keep in mind that the characters are meant to be fumbling, bottom-of-the-barrel iterations of reality-TV cops.
Sexual
Content
Many sexually crude episodes. In an early scene, almost all of the Reno deputies can be seen masturbating in their motel rooms. When he's not sporting his "short shorts" uniforms, Lt. Dangle wears hammock thongs that reveal his bare butt. A sequence takes place on a topless beach (viewers see various women's breasts). Desperate Trudy asks a wasted Dangle, who's gay, for a "pity f--k" when he obliges, the camera cuts to a couple having sex (nude breasts once again) in the motel room next door. One character, who always looks high and is known for being a gay prostitute on the show, makes lewd references about homosexual sex.
Violence
Lots of goofy gunplay and cartoonish violence (like a man getting eaten by an alligator and a SWAT officer accidentally blowing himself up during a motivational speech). A drug kingpin fires his machine gun in the air and threatens to torture characters with a weed whacker. In a few cases, blood is shown, but there are no graphic scenes of violence.
Language
Not a minute goes by without an expletive ("s--t," "dick," "f--k," "f--khead," "N" word, etc.) -- but that's no surprise, considering the number of bleeped words used on the Comedy Central show.
Social
Behavior
The Reno cops' tale suggests that even if you're completely incompetent, eventually you'll get lucky and save the day.
Consumerism
The officers drive Mustang police cars, and there are close-ups of various tourist spots around Miami Beach.
Drugs / Tobacco /
Alcohol
Lots of excessive partying: All of the Reno cops get drunk, and Clem is so hungover she can't remember whose face she had tattooed on her cleavage. There are scenes of the cops doing shots and of partygoers drinking. A drug lord's girlfriend casually snorts cocaine. One officer steals a joint from a perp she's arresting. An underage girl gets so drunk she vomits on one of the cops. (And the list goes on...)