jQuery Need help jquery accordion

[nedlymandico]

I'm trying to ad another level to this dropdown but not sure how here is my java and html

function initMenu() {
  $('#menu ul').hide();
  $('#menu ul:#open').show();
  $('#menu li a').click(
    function() {
      var checkElement = $(this).next();
      if((checkElement.is('ul')) && (checkElement.is(':visible'))) {
        return false;
        }
      if((checkElement.is('ul')) && (!checkElement.is(':visible'))) {
        $('#menu ul:visible').slideUp('normal');
        checkElement.slideDown('normal');
        return false;
        }
      }
    );
  }
$(document).ready(function() {initMenu();});





<ul id="menu">
    	<li>
        	<a href="#">Main</a>
            <ul>
            	<li><a href="about.php"<?php if ($pageName=="about") echo 'class="current"'; ?>>About Us</a></li>
            	<li><a href="gov.php"<?php if ($pageName=="gov") echo 'class="current"'; ?>>Government Division</a></li>
				<li id="hcomm"><a href="comm.php"<?php if ($pageName=="comm") echo 'class="current"'; ?>>Commercial Division</a></li>
                <li><a href="contact.php"<?php if ($pageName=="contact") echo 'class="current"'; ?>>Contact Us</a></li>
			</ul>
		</li>
		<li id="gov">
			<a href="#">Government Division</a>
			<ul>
                <li><a href="architecture.php"<?php if ($pageName=="architecture") echo 'class="current"'; ?>>Architecture</a></li>
				<li><a href="modeling.php"<?php if ($pageName=="modeling") echo 'class="current"'; ?>>Modeling & Simulation</a></li>
				<li><a href="data_analysis.php"<?php if ($pageName=="data_analysis") echo 'class="current"'; ?>>Data Analysis</a></li>
                <li><a href="programming.php"<?php if ($pageName=="programming") echo 'class="current"'; ?>>Software Development</a></li>
                <li><a href="logistics_consulting.php"<?php if ($pageName=="logistics_consulting") echo 'class="current"'; ?>>Logistics Consulting</a></li>
                <li><a href="gsa.php"<?php if ($pageName=="gsa") echo 'class="current"'; ?>>GSA</a></li>
			</ul>
		</li>
        <li id="comm">
			<a href="#">Commercial Division</a>
			<ul id="open">
				<li>
                	<a href="asset_management.php"<?php if ($pageName=="asset_management") echo 'class="current"'; ?>>Asset Management</a></li>
            		<ul>
                    	<li><a href="ecy.php"<?php if ($pageName=="ecy") echo 'class="current"'; ?>>E-Cycle</a></li>
                        <li><a href="retail_store.php"<?php if ($pageName=="retail_store") echo 'class="current"'; ?>>Retail Store</a></li>
                        <li><a href="non_profit.php"<?php if ($pageName=="non_profit") echo 'class="current"'; ?>>Non-For Profit</a></li>
                    </ul>
                <li><a href="networking.php"<?php if ($pageName=="networking") echo 'class="current"'; ?>>Network Services</a></li>
			</ul>
		</li>
        <li>
        	<a href="contact.php">Contact Us</a>
        </li>
</ul>