In contrast, military officials said, General Callan was able to review the scene of the airstrikes more extensively. They said his team interviewed villagers, which the other military units had not done before, and examined new evidence, like cellphone videos and other images showing the bodies of women and children that were not available previously.

The report sticks to the military’s assertion that the compound was a legitimate target, a finding that is likely to rekindle tensions with the government of President Hamid Karzai. As a result of that finding, the report does not single out any individual for blame or recommend that any American troops be punished.

The report’s general findings were described by two American military officials who spoke on the condition of anonymity because the report has not yet been made public, and Afghan officials have not yet been briefed on the matter.

In recent days, both General McKiernan and Lt. Gen. Martin E. Dempsey, the acting commander of the military’s Central Command, who appointed General Callan on Sept. 9 to investigate the episode, have received briefings on the report’s findings.

The New York Times on Sept. 8 described freshly dug graves, lists of the dead, and cellphone videos and other images showing bodies of women and children in the village mosque seen on a visit to Azizabad. Cellphone images a Times reporter saw showed at least 11 dead children, some apparently with blast and concussion injuries, among some 30 to 40 bodies laid out in the mosque.

Image The Afghan police said the bodies of three children killed in the American raid were taken to a mosque in Azizabad on Aug. 22. Credit... Afghan Police, via Agence France-Presse — Getty Images

Afghan and United Nations officials backed this accounting of a higher civilian death toll, putting them in direct conflict with the American military’s version of events. In that account, American Special Forces troops and Afghan commandos called in airstrikes after they came under attack while approaching a compound in Azizabad, a village in the Shindand district of Herat Province. Among the militants killed, the military said at the time, was a Taliban leader, Mullah Sadiq.