LINCOLN, Neb. — Nebraska is sixth best in the nation when it comes to having enough money to pay all its outstanding bills, but it massively underreports how much it owes for retirement benefits, a new report says.

Truth in Accounting, an economic think tank based in Chicago, named Nebraska one of just a handful of “sunshine states” with more than enough money to pay its bills. The state has $4.3 billion in liquid assets and owes about $3 billion, for a surplus of $1.3 billion — or $2,200 per taxpayer.

“Unlike most states, Nebraska has the money needed to fund state employees’ retirement benefits and other outstanding bills,” the report said. “Nebraska is in good financial shape because the legislators and governors have only promised citizens and employees what they can afford to deliver.”