I understand we must disclose escrow on the LE even if we are not going to escrow. However, must we disclose the escrow on the CD if no escrow is required. Also if we must disclose escrow on the CD must it be 100% accurate since we have the taxes and homeowners insurance amounts?

The only place you 'disclose' escrow on the LE and CD for a non-escrowed loan is on page 1 in the Project Payment section and again in the Estimated Taxes, Insurance and Assessments box.