Calculate OPEB plan funded ratio

In addition to pension benefits, the city of Tallahassee provides OPEB to its retirees. Assume a note to Tallahassees fiscal year 2019 financial statements reported that, based on the most recent actuarial valuation of the OPEB plan, the actuarial accrued liability for benefits was $168.5 million and the actuarial value of assets held by the plan was $16.2 million. a) Calculate the funded ratio of the city of Tallahassee's OPEB plan. Round percentage to one decimal. b) How are OPEB generally financed?