It is a light red room with many screens and has one dark orange chair. It has live surveillance footage from all over Bikini Bottom. This room seems to be only accessible by going through the air vent, yet Mr. Krabs still knew about it. That means Mr. Krabs knew the air vent path well and hid it from everyone.
Role in episode
When everyone is stuck in the air vent, this room is used to spy on SpongeBob's pineapple, Patrick's rock, Sandy's treedome, the room itself, and the entire town in general. When Squidward discovers this, he is angry at Mr. Krabs. Mr. Krabs fumbles for an excuse and claims the room was built so he can make sure everyone flosses after every meal, though this is an obvious lie.