Flood Insurance Needs Defined Accountability Act of 2005 or the FIND Accountability Act of 2005 - Amends the National Flood Insurance Act of 1968 to direct the Secretary of the Treasury to require the Director of the Federal Emergency Management Agency (FEMA) to reimburse the Secretary fully for any FEMA indebtedness under the National Flood Insurance Program the Secretary has purchased. Prohibits the Secretary from cancelling, reducing, or forgiving any such indebtedness.