; and (2) the Administrator— (A) issues a final decision on the appeal that partially or fully concurs with the insurer’s disallowance or partial disallowance of the claim; or (B) makes no finding regarding the appeal by the date that is 90 days after the date on which the Administrator acknowledges receipt and acceptance of the appeal. (c) Limitations (1) Issues raised on appeal An action may not be instituted under this section for any issue of a claim that was not presented to the Administrator on appeal. (2) Weight of Administrator's disposition For purposes of this section, disposition of an appeal by the Administrator shall not be competent evidence of liability or the amount of damages. . 405. Accountability for underpayments and overpayments by Write Your Own companies Section 1348 of the National Flood Insurance Act of 1968 ( 42 U.S.C. 4084 ) is amended by adding at the end the following: (c) Underpayments and overpayments (1) Accountability for underpayments If the Administrator determines through any audit that the pool or an insurance company or other private organization described in subsection (a) has not adjusted a claim in accordance with adjusting standards that are in effect as of the date on which the adjustment is performed and, as a result of that failure, has underpaid or overpaid a claim of a policyholder, the penalty imposed by the Administrator with respect to such a failure may not be less for an overpayment of a claim than for an underpayment of a claim. (2) Safe harbor for certain overpayments The Administrator may not impose a penalty on the pool or an insurance company or other private organization described in subsection (a) for overpayment of a claim of a policyholder for reasons described in paragraph (1) of this subsection if— (A) the overpayment was not in bad faith