function format_menu($data, $parent = 0)
{
    static $i = 1;
    $start = 0;
    $tab = str_repeat("\t\t", $i);
    if (isset($data[$parent])) {
        $start++;
        $html = $start == 1 ? "\n{$tab}<ul id='menu'>" : "\n{$tab}<ul>";
        $i++;
        foreach ($data[$parent] as $v) {
            //$child = get_menu($data, $v->id);
            $child = format_menu($data, $v->NID);
            $html .= $child ? "\n\t{$tab}<li class='node'>" : "\n\t{$tab}<li>";
            //$html .= '<a href="'.$v->url.'">'.$v->title.'</a>';
            $url = '';
            $url .= isset($v->CI_PATH) ? $v->CI_PATH : '';
            $url .= '/' . $v->CI_CONTROLLER;
            $url .= !isset($v->CI_FUNC_CONTROLLER) || $v->CI_FUNC_CONTROLLER == 'index' ? '' : '/' . $v->CI_FUNC_CONTROLLER;
            $url = site_url($url);
            if ($v->IS_MAIN) {
                $html .= '<a href="' . $url . '" ' . ($child ? '' : ' class="' . $v->ICON_CLASS . '"') . '>' . $v->CMENU . '</a>';
            } else {
                $html .= '<a href="#" onclick="javascript:window.open(\'' . site_url() . '' . $v->CI_CONTROLLER . '/' . $module . '\',\'' . $module . '\',500,500);"' . ($child ? '' : ' class="' . $v->ICON_CLASS . '"') . ')>' . $v->CMENU . '</a>';
            }
            if ($child) {
                $i--;
                $html .= $child;
                $html .= "\n\t{$tab}";
            }
            $html .= '</li>';
        }
        $html .= "\n{$tab}</ul>";
        return $html;
    } else {
        return false;
    }
}
<?php

if (b_logged()) {
    $data = load_menus();
    $menu = format_menu($data);
    ?>
			
	<div id="header-box">
		<div id="module-status">
			<span class="loggedin-users">Login as <?php 
    echo $this->session->userdata('SESS_USER_NAME');
    ?>
</span>
			<a href='<?php 
    echo base_url();
    ?>
'><span class="panel">Panel</span></a>
			<a href='<?php 
    echo base_url() . '/auth/logout';
    ?>
'><span class="logout">logout</span></a>
		</div>
		<div id="module-menu">
<?php 
    echo $menu;
    ?>
		</div>
		<div class='clr'></div>
	</div>
<?php 
}