How to Fill Out HUD Form 92005 (w/Examples) + FAQs

HUD Form 92005, officially titled the Description of Materials, is a federally required FHA document that lists every material, brand, model, and specification used to build or rehabilitate a home financed with an FHA-insured mortgage. You fill it out by completing all 27 numbered sections with exact product details, having the builder and borrower sign it, and submitting it to your FHA-approved lender along with the appraisal package and the Builder’s Certification HUD-92541.

Skipping a single line or writing vague entries like “standard grade” can stall your closing, trigger appraiser callbacks, or cause the underwriter to suspend the file under HUD Handbook 4000.1 standards. According to HUD’s most recent Single Family origination data, more than 730,000 FHA-insured forward mortgages were endorsed in fiscal 2024, and new-construction and 203(k) rehabilitation loans tied to Form 92005 made up a meaningful share of those endorsements.

Here is what you will learn from this guide:

• 🧱 How every one of the 27 sections on HUD-92005 works in plain English
• 📝 Line-by-line examples with named borrowers and builders
• ⚠️ The seven most common mistakes that get files kicked back by underwriters
• 🏛️ How federal rules in 24 CFR Part 203 interact with state building codes
• ✅ A complete pre-submission checklist you can use before signing the form

What HUD Form 92005 Is and Why It Exists

HUD Form 92005 is a standardized inventory of construction materials that the Federal Housing Administration uses to confirm that a property meets minimum quality standards before insuring the mortgage. The form acts as a sworn statement from the builder and borrower describing exactly what will be installed in the home. The current version is OMB-approved under control number 2502-0525, and the form is referenced throughout the FHA Single Family Housing Policy Handbook.

The reason the form exists traces back to the National Housing Act of 1934, which created FHA insurance and required HUD to verify property quality. Without Form 92005, FHA would have no consistent way to compare what a builder promised to what an appraiser inspected. The consequence of that gap would be widespread fraud, substandard construction, and insurance claims paid on homes that never met code.

A common misconception is that Form 92005 is only for ground-up construction. In reality, the form is also required for FHA 203(k) rehabilitation loans, manufactured housing tied to a permanent foundation, and certain repair escrow scenarios. If your loan touches new materials, the form usually applies.

When the Form Is Required

The form is required on FHA new-construction loans where the dwelling is less than one year old and has never been occupied. It is also required on Standard 203(k) loans, manufactured home loans on permanent foundations, and any case where the appraiser must verify materials against builder promises. The trigger comes from HUD Handbook 4000.1, Section II.A.8, which lists the construction documentation package.

Skipping the form when it is required will cause the lender to issue a suspension. The underwriter cannot clear conditions without the signed 92005 in the file. The consequence is a delayed closing, possible rate-lock expiration, and sometimes a re-disclosed Loan Estimate.

For example, Maria Alvarez, a first-time buyer in Phoenix, signed a contract on a brand-new spec home. Her lender requested Form 92005 from the builder, but the builder thought the form was optional. The closing slipped two weeks while the builder rebuilt the document from supplier invoices.

When the Form Is Not Required

The form is not required on standard FHA purchase loans for existing homes more than one year old that have been previously occupied. It is also not required on Limited 203(k) loans under \$35,000 in repairs, on streamline refinances, or on HECM reverse mortgages. The exemptions appear in the FHA New Construction guidance.

A misconception is that any home under one year old needs the form. If the home has been occupied, even for a few months, FHA treats it as existing construction and the form drops off the checklist. The consequence of misreading this rule is wasted time chasing a builder who no longer owns the property.

For example, David Kim bought a townhouse in Atlanta that the builder had used as a model home for nine months. Because the property was occupied as a model, the lender treated it as existing construction and waived Form 92005.

Who Signs HUD Form 92005

Three parties typically sign the form: the proposed mortgagor (the borrower), the builder or general contractor, and in some cases the property owner if different from the builder. Each signature carries legal weight under 18 U.S.C. § 1010, which makes false statements on HUD documents a federal crime punishable by up to two years in prison and a \$5,000 fine.

The borrower’s signature confirms that the materials listed match what they were promised in their purchase contract. The builder’s signature certifies that the listed materials will be installed exactly as described. The lender does not sign the form, but the underwriter must verify the form is complete before clearing to close.

A common misconception is that the borrower can sign the form sight unseen. In practice, the borrower should compare every line to their contract addenda. The consequence of signing a form that lists cheaper materials than the contract is losing the right to demand the upgraded items at final walk-through.

Section-by-Section Breakdown of HUD-92005

The form contains a header block, 27 numbered material sections, and a signature block. Each section asks for the manufacturer, brand, model, size, gauge, weight, color, or other distinguishing detail. The official fillable PDF walks left to right with check boxes and write-in lines.

Header Block: Property and Parties

The header asks for the property address, the proposed mortgagor’s name, the contractor or builder’s name and address, and whether the form describes a proposed construction, an under-construction property, or an existing structure. You must also check whether the materials are as specified or as accepted as a substitute by the lender.

The consequence of leaving the property address blank is that the appraiser cannot tie the form to the FHA case number. The file will be returned for correction. Always match the address to the FHA case number assignment exactly, including unit numbers and directional prefixes.

For example, Jennifer Park, a builder in Dallas, listed “123 Main St” on the form, but the FHA case file showed “123 N Main St Unit B.” The underwriter rejected the package until the builder corrected the address.

Section 1: Excavation

This section asks about the bearing soil type. You write in the soil class, such as “Class 4 sandy loam” or “Class 5 clay,” based on the soils report or local code. The bearing capacity in pounds per square foot drives the foundation design.

The consequence of guessing the soil type is that the foundation may be undersized for the actual ground conditions. That mistake can lead to settlement cracks within the first five years. Always pull the soil class from the geotechnical report or the local building department’s soil map.

A common misconception is that excavation does not matter on a slab-on-grade home. Slabs still need a bearing soil entry because slab thickness depends on soil class under the International Residential Code.

Section 2: Foundations

You list the footings (concrete mix and reinforcing), foundation walls (material and thickness), interior bearing walls, columns, girders, basement entrance areaway, window areaways, waterproofing, termite protection, and basement floor. Each subsection has its own line.

For instance, you might write “Footings: 3,000 psi concrete, 16-inch wide x 8-inch deep, two #4 rebar continuous.” For termite protection in the South, you might write “Termidor SC chemical soil treatment per EPA label.”

The consequence of vague entries like “standard footings” is an appraiser callback. The appraiser cannot verify “standard” against any objective benchmark. The fix is to use specific PSI ratings, dimensions, and rebar sizes.

Section 3: Chimneys

You list the material, the prefabricated chimney brand and model if applicable, the flue lining, the heater flue size, the fireplace flue size, the vents (material and size), and any water heater venting. Modern homes often have direct-vent appliances that skip a traditional chimney.

If the home has no chimney, write “None” rather than leaving the section blank. A blank section reads to underwriters as an oversight. Writing “None” or “N/A” closes the loop.

For example, Robert Hayes, a builder in Vermont, installed a Heat & Glo direct-vent gas fireplace and listed the model number, vent diameter, and termination type on Section 3.

Section 4: Fireplaces

This section asks about the fireplace type (solid fuel, gas, electric), the firebox material, lining, hearth, mantel, and facing. If the fireplace is a manufactured zero-clearance unit, list the brand, model, and listing agency such as UL or Intertek.

The consequence of installing a fireplace that does not match Section 4 is a final inspection failure. The appraiser will note the discrepancy and the lender will require either a change order or a return to the original specification.

Section 5: Exterior Walls

You list the wood frame species and grade, corner bracing, sheathing material and thickness, siding material, weight or thickness, exposure, fasteners, masonry veneer, sills, lintels, base flashing, exterior painting, and gable end treatment. This section is often the longest because exterior walls touch so many components.

For example, you might write “2×6 SPF #2 studs at 16 inches on center, 7/16-inch Zip System sheathing, James Hardie HardiePlank lap siding Cedarmill texture, 7-inch exposure, stainless steel ring-shank nails.”

A common mistake is listing a generic siding type without the exposure measurement. The exposure drives the labor estimate and the wind-resistance rating. Always include the exposure in inches.

Section 6: Floor Framing

You list the joist material, species, grade, size, and spacing, plus any concrete slab details for slab-on-grade homes. Engineered I-joists or open-web trusses get the manufacturer and series name.

For example, Sarah Jenkins, a builder in Minneapolis, wrote “Weyerhaeuser TJI 230 I-joists 11-7/8 inch at 19.2 inches on center.”

The consequence of mismatched joist sizing is a structural failure under load. The local code official will not pass framing inspection if the joists are undersized for the span.

Section 7: Subflooring

You list the subfloor material, thickness, and laying pattern. Most homes today use 3/4-inch tongue-and-groove Advantech or similar engineered panels glued and screwed to the joists.

A misconception is that subflooring is interchangeable with underlayment. Subflooring is structural, while underlayment is a smoother surface added on top for finish flooring. Mixing the two terms confuses the appraiser.

Section 8: Finish Flooring

You list each room’s finish flooring by location, material, gauge or thickness, color, wood grade and species, and any underlayment. Kitchens, baths, living areas, and bedrooms each get their own line.

For example, you might write “Living room: 3/4-inch white oak hardwood, select grade, natural finish; Kitchen: Daltile Continental Slate 12×12 porcelain tile; Master bath: same porcelain tile.”

Section 9: Partition Framing

You list the stud material, species, grade, size, and spacing for interior partitions. Most homes use 2×4 SPF studs at 16 inches on center, but tall walls or plumbing walls may use 2×6.

The consequence of undersized partition framing is wall flex, drywall cracking, and door alignment problems. Always match the framing to the wall height per the American Wood Council span tables.

Section 10: Ceiling Framing

You list the joist material, species, grade, size, and spacing, plus any other items like strapping or blocking. Cathedral ceilings often use rafters that double as ceiling framing, so you reference Section 11 for those.

Section 11: Roof Framing

You list rafters or trusses, including the material, species, grade, size, spacing, and manufacturer for engineered trusses. Roof pitch and overhang dimensions also appear here on some form versions.

For example, Michael Torres, a builder in Tampa, listed “Pre-engineered wood trusses by Robbins Manufacturing, 4/12 pitch, 24 inches on center, 130 mph wind design per Florida Building Code.”

Section 12: Roofing

You list the sheathing material and thickness, the roofing material brand and weight or thickness, fasteners, underlay, gutters, and downspouts. Asphalt shingles dominate, but metal, tile, and synthetic options also appear.

For example, you might write “GAF Timberline HDZ architectural shingles Charcoal color, 30-year limited warranty, GAF FeltBuster synthetic underlayment, 6-inch K-style aluminum gutters with 3×4 downspouts.”

Section 13: Gutters and Downspouts

Some form revisions break gutters into a separate section. You list the material, gauge, size, shape, and the downspout material, gauge, size, and number. Splash blocks, French drains, or splash pads may also appear.

Section 14: Lath and Plaster, Drywall

You list the wall material (drywall thickness or plaster base), ceiling material, finish, and any joint treatment. Most homes use 1/2-inch drywall on walls and 5/8-inch on ceilings for sag resistance.

A common mistake is listing 1/2-inch drywall on garage ceilings under living space. IRC Section R302.6 requires 5/8-inch Type X gypsum on garage ceilings for fire separation. Listing the wrong product fails inspection.

Section 15: Decorating

You list the paint, wallpaper, or other wall and ceiling finishes by room. Rooms, walls, and ceilings each get a line. You can reference a paint schedule attached to the contract.

Section 16: Interior Doors and Trim

You list the doors (material, type, thickness), door trim (type and material), base trim (type, size, material), and finish. Hollow-core, solid-core, and shaker styles each have different costs and acoustic ratings.

Section 17: Windows

You list the windows (type, manufacturer, material, sash thickness), glass (single or insulating), trim, weatherstripping, screens, basement windows, and special windows. Energy ratings from NFRC come into play here.

For example, you might write “Andersen 400 Series double-hung, vinyl-clad wood, Low-E4 glass, U-factor 0.30, SHGC 0.28, full screens.” That entry meets the Energy Star Northern Climate Zone thresholds.

Section 18: Entrances and Exterior Detail

You list the main entrance door, other entrance doors, head flashing, weatherstripping, screen doors, storm doors, shutters, exterior millwork, and exterior painting. Each item gets its material, brand, and finish.

Section 19: Cabinets and Interior Detail

You list kitchen cabinets (wood, finish, counter top), medicine cabinets, other cabinets and built-in furniture. Counter top brand and edge profile both matter for the appraisal.

For example, Lisa Chen, a 203(k) borrower in Seattle, wrote “KraftMaid maple cabinets Praline finish, Cambria Brittanicum quartz counters eased edge, Kohler Whitehaven apron sink.”

Section 20: Stairs

You list the treads, risers, strings, handrails, and balusters by material, thickness, and size. Spiral stairs, attic pull-downs, and basement stairs each get a line.

Section 21: Special Floors and Wainscot

You list ceramic tile, linoleum, vinyl, or other special floor coverings by location and brand. Wainscot height, material, and finish appear in the same section.

Section 22: Plumbing

You list each fixture (sink, lavatory, water closet, bathtub, shower, laundry trays, and others) with its location, manufacturer, brand, identification number, size, and color. Water supply piping, sewer piping, and house drain material also appear.

For example, you might write “Kohler Cimarron toilet K-3609 White, Moen Adler kitchen faucet Chrome, Rheem Performance Plus 50-gallon gas water heater Energy Factor 0.62, PEX-A water supply by Uponor, PVC DWV per IPC.”

The consequence of listing a fixture that violates WaterSense flow limits is that some local jurisdictions will fail the rough-in inspection. Always check the local plumbing amendments.

Section 23: Heating

You list the heating system type, fuel, furnace make and model, boiler, radiators, registers, ducts, insulation, controls, and any supplemental heat sources. The AFUE rating belongs on this line.

For example, you might write “Carrier Infinity 96 gas furnace Model 59TN6 96% AFUE, Carrier Performance 16 air conditioner 16 SEER2, R-8 flex duct, Honeywell T10 Pro thermostat.”

Section 24: Electrical Wiring

You list the service amperage, wiring type (Romex, conduit, MC cable), special outlets, switches, doorbell, push-button locations, and any other electrical features. The form expects amp service and panel manufacturer.

For example, you might write “200-amp service, Square D QO load center, copper Romex per NEC 2023, AFCI/GFCI per code, Lutron Caseta dimmers in living areas.”

Section 25: Lighting Fixtures

You list the total fixture allowance, the typical installation, and any non-typical fixtures by location. Most builders attach a lighting schedule rather than listing every fixture inline.

Section 26: Insulation

You list insulation by location (roof, ceiling, wall, floor, foundation wall), thickness, material, and vapor barrier. R-values must meet the International Energy Conservation Code for the climate zone.

For example, you might write “Attic: R-49 blown Owens Corning ProPink fiberglass, Walls: R-21 Knauf EcoBatt with kraft vapor retarder, Rim joists: R-15 closed-cell spray foam by Demilec.”

Section 27: Miscellaneous

You list any built-in features, garage equipment, walks, driveways, landscaping, or other items not covered above. Garage door openers, sump pumps, radon mitigation, and well or septic equipment fit here.

For example, you might write “Radon mitigation system per EPA Radon Mitigation Standards, Liftmaster 8500W jackshaft opener, 4-inch concrete walks 3,000 psi, TruGreen sod package front and side yards.”

Three Common Scenarios With HUD-92005

The form behaves differently depending on the loan program. Each scenario below shows how a real situation triggers specific entries.

Scenario 1: New FHA Construction

Borrower Action	Underwriter Outcome
Borrower signs builder contract listing brand-name appliances	Form 92005 must list those exact brands and models
Builder substitutes a cheaper dishwasher mid-build	File suspended until change order signed by borrower
Final inspection matches Form 92005 exactly	Lender clears to close, FHA case endorsed

Scenario 2: 203(k) Standard Rehabilitation

Rehab Step	Form 92005 Impact
Consultant prepares Specification of Repairs	Form 92005 mirrors the consultant’s spec list
Contractor finishes 50% draw inspection	Inspector compares installed materials to Form 92005
Contractor uses different shingle brand	Draw is held until borrower approves substitution

Scenario 3: Manufactured Home on Permanent Foundation

Setup Detail	Form 92005 Entry
HUD label confirms factory-built sections	Form references HUD Data Plate plus site-built items
Foundation engineer designs permanent piers	Section 2 lists pier spec, anchor bolts, and engineer seal
Site-built porch added by general contractor	Porch materials get their own lines in Sections 5, 6, and 12

Mistakes to Avoid

Even experienced builders trip on Form 92005. Each mistake below has a real consequence that costs time or money.

• Writing “builder grade” or “standard” — these terms have no defined meaning and trigger appraiser callbacks under HUD Handbook 4000.1 II.D.
• Leaving sections blank instead of writing “None” — blank lines look like oversights and the underwriter will return the file.
• Mismatching the form to the purchase contract — the appraiser compares both documents and any conflict suspends the file.
• Forgetting borrower signature — without all required signatures, the form has no legal weight under 18 U.S.C. § 1010.
• Listing discontinued products — appraisers check brand availability, and discontinued items force a substitution form.
• Skipping model numbers — generic brand names without models fail the FHA specificity test.
• Ignoring local energy code — insulation and window R-values must meet the local IECC adoption, not just the federal minimum.
• Using whiteout or unsigned cross-outs — any correction needs both parties to initial it, or the form is void.
• Filing the wrong form revision — using an expired OMB version triggers automatic rejection by the HUD Homeownership Center.
• Failing to attach plans and specs — the form references plans and specs, and missing attachments break the chain.

Dos and Don’ts

A short list of habits separates clean files from problem files.

• Do match every entry to the purchase contract addenda, because the appraiser cross-references both documents.
• Do use specific brand names and model numbers, because vague entries create rework.
• Do sign and date in blue ink, because it distinguishes originals from copies.
• Do keep a borrower copy, because change orders later require the original baseline.
• Do verify the form revision date, because expired versions are rejected.
• Don’t sign before reading every line, because your signature binds you to the listed materials.
• Don’t allow verbal substitutions, because change orders must be in writing.
• Don’t rely on the builder alone, because the borrower also faces fraud exposure under federal law.
• Don’t skip Section 27, because miscellaneous items often drive value.
• Don’t photocopy signatures, because lenders require wet or eSign-compliant originals.

Pros and Cons of HUD Form 92005

The form imposes work, but it also protects buyers and lenders.

• Pro: Locks builder accountability to a specific spec, reducing post-close disputes.
• Pro: Helps appraisers reach an accurate value because materials are documented.
• Pro: Creates a paper trail that supports warranty claims later.
• Pro: Forces borrowers to read their own contract carefully.
• Pro: Standardizes documentation across all 50 states for FHA review.
• Con: Adds hours of paperwork for builders on every FHA new-construction job.
• Con: Triggers delays when products are discontinued or back-ordered.
• Con: Requires careful coordination among borrower, builder, and lender.
• Con: Can create liability if a builder lists materials they cannot source.
• Con: Increases closing costs slightly because lenders charge for the extra review time.

Federal Versus State Nuances

Federal rules from HUD and FHA set the floor, but state and local codes raise the bar in many places. The form must satisfy both.

Federal Baseline

The federal baseline lives in 24 CFR Part 200 Subpart S, which adopts HUD Minimum Property Standards for one- to four-unit dwellings. The standards reference the IRC, IECC, and IPC by adoption. Form 92005 entries must align with whichever IRC edition HUD currently recognizes.

The consequence of ignoring the federal baseline is automatic disqualification from FHA insurance. The lender cannot endorse the loan, and the borrower loses the FHA financing path. A misconception is that a state-approved home automatically meets HUD standards. Some states lag behind the IRC editions HUD references.

State and Local Code Layering

States like California enforce Title 24 energy standards that go beyond federal IECC requirements. Florida enforces the Florida Building Code with hurricane wind-load rules. Texas counties along the coast use the Texas Department of Insurance Windstorm Inspection program.

The consequence of using federal-only specs in a strict state is final inspection failure. Form 92005 entries must reflect the stricter rule. For example, a window with a U-factor of 0.32 may pass federal IECC for a Northern climate but fail California Title 24 in Zone 16.

Always check the state energy code adoption map before drafting Section 17 and Section 26 entries. A misconception is that the federal form preempts state code. It does not. The form simply documents materials, and those materials must satisfy the strictest applicable rule.

Related HUD Forms and How They Connect

Form 92005 does not stand alone. It travels with several other forms that together form the FHA construction documentation package.

Form Number	Purpose	When Required
HUD-92541	Builder’s Certification of Plans, Specifications, and Site	Every FHA new-construction loan
HUD-92544	Builder’s Warranty of Completion of Construction	Homes less than one year old
HUD-92800.5B	Conditional Commitment / Statement of Appraised Value	All FHA appraisals
HUD-92051	Compliance Inspection Report	Phased new-construction inspections
HUD-92577	Request for Acceptance of Changes in Approved Drawings and Specifications	Any post-approval substitution

The consequence of submitting Form 92005 without its companion forms is incomplete file syndrome. The underwriter will issue conditions for each missing form, slowing the process. A misconception is that one form covers all certifications. Each form addresses a different question, and FHA wants all of them.

Pre-Submission Checklist

Run this checklist before you hand the form to your lender. Missing any item invites a callback.

• All 27 sections completed or marked “None”
• Property address matches the FHA case file
• Borrower signature, builder signature, and date all present
• Brand names and model numbers listed on every line
• Plans and specs attached and labeled
• Change orders, if any, signed and attached
• Form revision date is current per HUD Forms Library
• Energy code compliance verified against state amendments
• Termite, radon, and septic items documented if applicable
• Companion forms HUD-92541 and HUD-92544 prepared

Key People, Places, and Organizations

Several entities shape how Form 92005 moves through the system. Knowing each role helps you spot bottlenecks.

The U.S. Department of Housing and Urban Development writes the form and publishes the rules. The Federal Housing Administration, inside HUD, insures the mortgages tied to the form. The HUD Homeownership Centers in Atlanta, Denver, Philadelphia, and Santa Ana process the files for their regions.

The FHA-approved lender collects the form and underwrites the loan. The FHA Roster Appraiser verifies materials match the form during inspection. The borrower and the builder sign the form and carry the legal exposure.

A misconception is that the lender writes the form. Lenders only review it. The borrower and builder produce the content, while the lender confirms completeness.

Court Rulings and Enforcement Precedents

Federal courts have enforced Form 92005 misstatements as fraud under 18 U.S.C. § 1010. In United States v. Bonnett, 877 F.2d 1450 (10th Cir. 1989), the court upheld a conviction against a builder who falsified material descriptions on FHA forms. The case confirmed that even small misrepresentations carry criminal weight.

In United States v. Goldblatt, 813 F.2d 619 (3d Cir. 1987), the court ruled that knowingly listing inferior materials to obtain FHA insurance constituted fraud against the government. The consequence for the builder was a multi-year prison sentence and full restitution.

The HUD Office of Inspector General regularly publishes fraud advisories tied to construction documentation. A misconception is that civil penalties are the only risk. The government can and does pursue criminal charges when the misstatements are willful.

FAQs

Is HUD Form 92005 required for every FHA loan?

No. It is required only for FHA new construction less than one year old, Standard 203(k) loans, manufactured homes on permanent foundations, and certain repair-escrow files. Existing homes typically do not need it.

Can the borrower fill out HUD-92005 alone?

No. The builder or contractor must complete the technical entries because they know the materials being installed. The borrower reviews and signs to confirm accuracy.

Does HUD-92005 expire after a certain date?

Yes. Each printed version of the form has an OMB expiration date in the upper right corner. Using an expired version causes automatic rejection by FHA underwriters.

Can I substitute materials after signing Form 92005?

Yes. Substitutions are allowed, but only with a written change order or a signed HUD-92577. Verbal substitutions void the original form.

Is HUD-92005 the same as a builder’s spec sheet?

No. A builder spec sheet is a marketing document. Form 92005 is a federally regulated, signed certification with criminal penalties for false statements under federal law.

Does HUD-92005 apply to FHA streamline refinances?

No. Streamline refinances skip property documentation and the form. The streamline relies on the original FHA endorsement file already on record.

Can electronic signatures be used on HUD-92005?

Yes. FHA accepts eSignatures that comply with the ESIGN Act and HUD Mortgagee Letter 2020-14. Wet signatures remain acceptable too.

Is the Builder’s Certification HUD-92541 a substitute for HUD-92005?

No. The two forms answer different questions. HUD-92541 certifies plans and site, while HUD-92005 inventories materials. Both are usually required together.

Does HUD-92005 cover landscaping and driveways?

Yes. Section 27 captures walks, driveways, landscaping, garage equipment, and other miscellaneous items not handled by earlier sections.

Will my lender charge a fee to review HUD-92005?

Yes. Most lenders bundle the review into the underwriting fee disclosed on the Loan Estimate. The fee varies by lender and program.

Can I use HUD-92005 for a USDA or VA loan?

No. USDA and VA each have their own construction documentation packages. HUD-92005 is FHA-specific, although VA’s NOV process borrows similar concepts.

What happens if the appraiser finds a material that does not match HUD-92005?

No closing happens until the discrepancy is resolved. The lender requires a corrected form, a HUD-92577, or a return to the original specification.