The White House is pushing back against a United Nations fact-finding mission’s allegations that U.S. forces committed war crimes in two February strikes in Iran, while the circumstances surrounding the two attacks differ significantly.

White House spokeswoman Anna Kelly dismissed the U.N. findings, criticizing the Human Rights Council’s record as the administration rejected the allegations, according to Axios.

The U.N.-backed fact-finding mission said Thursday it had ”reasonable grounds to believe” the United States was responsible for two strikes on Feb. 28 that killed at least 178 civilians, including women and children. The mission characterized the attacks as indiscriminate and said they constituted war crimes under international law.

But the U.S. response to the two incidents is not identical.

In the first case, involving the Shajareh Tayyebeh Primary School in Minab, a preliminary U.S. assessment previously reported by CBS News indicated that American forces were likely responsible for the strike but did not intentionally target the school.

A person briefed on that preliminary assessment told CBS News that outdated intelligence may have caused U.S. forces to mistakenly identify the area as still being part of an Iranian military installation. The Pentagon has not publicly released its full investigation into the strike.

The White House previously said the investigation was ongoing and that there were no final conclusions at that point. President Donald Trump also said in June that the school had not been intentionally targeted.

The second incident presents an even more direct dispute over responsibility.

The U.N. mission said a U.S. strike hit a sports complex and nearby residential area in Lamerd, killing 22 civilians. Investigators said precision weapons dispersed tungsten pellets over what they described as a clearly identifiable civilian area.

U.S. Central Command, however, has denied responsibility for the Lamerd strike.

That means the U.N. finding and the U.S. position differ not only over whether the attack violated international law, but over whether American forces carried out the Lamerd attack in the first place.

The administration has also maintained that U.S. forces do not intentionally target civilians and that American military operations are conducted under the applicable laws governing armed conflict.

The U.N. investigation was not limited to alleged U.S. conduct. The same mission accused Iranian security forces of crimes against humanity during the government’s crackdown on anti-government protests, citing killings, torture, arbitrary detention and other abuses.

The U.N. mission said its conclusions were based on interviews, satellite imagery, photographs, video and other documentation. It also said both Washington and Tehran had not fully cooperated with its requests for information.

The findings do not amount to a criminal conviction against the United States, nor does the fact-finding mission have authority to impose a criminal sentence or penalty.

Reuters reported that the mission cannot initiate criminal proceedings, although its findings could potentially be used to inform future legal actions. The report is instead being presented as an investigative record that could contribute to future accountability efforts, including possible claims for reparations.

The report is expected to be formally presented to the U.N. Human Rights Council, where its findings could become part of continuing international efforts to establish responsibility for alleged violations during the conflict.