KABUL, Afghanistan — Of more than 100 people killed or wounded in an Afghan government airstrike last month, most were children at a religious gathering, United Nations officials have concluded, contradicting Afghan officials who have claimed that the target was a Taliban planning session.

In a damning report issued on Monday, the United Nations Assistance Mission in Afghanistan, Unama, stopped short of calling the April 2 airstrike a war crime, but said it raised “questions as to the government’s respect of the rules of precaution and proportionality under international humanitarian law.”

At least 36 people were killed and 71 wounded, of whom 30 of the dead and 51 of the wounded were children, Unama found, but the toll may have been much higher. It counted only those casualties that could be confirmed by three independent sources, and said that many other people were reported killed or injured by one or two sources; some local officials put the death toll as high as 70.

Rights workers described a disturbing pattern of behavior by a government that no longer complains about civilian casualties from airstrikes, now that its own forces are carrying out most of those attacks. American airstrikes, especially in the Kunduz area, once aroused a great deal of government criticism, and the United States has at times apologized.