(1) With reference to his reply to question 1995 on 14 November 2014, (a) from which state departments were the two chief financial officers (CFOs) who were appointed to their respective positions without the necessary formal, finance-related qualifications and (b)(i) what qualifications do they possess and (ii) on whose authority were they appointed in each case; (2) (a) why did eight CFOs fail to provide information towards the survey and (b) what steps has he taken to ascertain the qualifications of the outstanding respondents?