Over the weekend, the city's Office of Labor Standards Enforcement released to the Chron their list of restaurants, restaurant groups, and other companies that, according to a city audit for the year 2011, collected Healthy S.F. surcharges far in excess of what they spent on healthcare. Now, one might argue that the way the city initially wrote and enacted its universal healthcare law in 2008 was loose enough to allow for this sort of accounting, however the City Attorney and Assemblyman Tom Ammiano are characterizing it far more negatively and it certainly does look bad on paper. After comparing surcharges collected to health costs outlaid, the total across this group of large businesses is, as Dennis Herrera earlier said, about $5 million. Topping the list of those with large, unspent health care funds are the Mina Group ($328,000), Wayfare Tavern ($235,000), Prospect ($170,000), The Cheesecake Factory ($159,000), and Squat & Gobble ($160,000). But of those, we should note, Squat & Gobble is alone in not having spent a dime on health care (according to this audit), though they collected that full sum from customers.