Iran has accused Israel and the United States of conducting a strike on an elementary school in the southern city of Minab, which it said killed more than 150 people.

US President Donald Trump has blamed Iran, while the Pentagon has said it is investigating the incident.

AFP has been unable to access the location to independently verify the circumstances or the toll from any such incident.

Iranian authorities have to give explicit approval to foreign media organisations wishing to report outside Tehran.

- Tomahawk -

The New York Times has authenticated video uploaded by Iran's semi-official Mehr News showing a US Tomahawk cruise missile striking a structure described as a clinic inside a Revolutionary Guards' base next to the school.

According to the Times, in this war, the only military using Tomahawks is the United States.

The footage showed dust and smoke rising from the direction of the school, indicating at least one earlier explosion.

"A body of evidence assembled by The Times -- including satellite imagery, social media posts and other verified videos -- indicates that the Shajarah Tayyebeh elementary school building was severely damaged by a precision strike that occurred at the same time as attacks on the naval base," the paper said.

US Central Command has released footage of Tomahawk launches filmed on February 28, the day Minab was hit, while senior US officers briefed that early salvoes included Navy Tomahawks across Iran's southern flank.

The Times had previously reported that US military statements indicating forces were attacking naval targets near the strategic Strait of Hormuz, where a Revolutionary Guards' base is located, "suggest they were most likely to have carried out the strike".

- Near strategic waterway -

Earlier footage filmed from a parking lot showed black smoke billowing from a damaged building adorned with murals featuring drawings of crayons, children and an apple.

AFP has geolocated the clip to a building in Minab, though it has not been able to independently verify the nature of the site.

AFP has confirmed the building was located in close proximity to two sites controlled by the Revolutionary Guards.

The Shahid Absalan clinic, under the supervision of the Guards navy's medical command, lies 238 metres (780 feet) from the site, while the Seyed al-Shohada IRGC cultural complex is 286 metres away.

AFP could not independently verify the date the footage from the car park was filmed.

- What Iran says -

Iran has said more than 150 people were killed in what President Masoud Pezeshkian described as US-Israeli strikes on the school.

According to state media, Iran held funerals for at least 165 people including students killed in the alleged attack.

State television carried images showing a large crowd of mourners weeping over what appeared to be bodies wrapped in white shrouds.

Other images released by state media showed individuals preparing coffins draped in the Iranian flag -- some bearing photographs of children.

Another aerial image showed excavators digging out at least 100 graves at an unidentified mass burial site.

AFP has been unable to independently verify the date the images were taken or access the location to verify the circumstances surrounding the events.

- Trump blames Iran -

President Trump has blamed Iran.

"We think it was done by Iran. Because they are very inaccurate, as you know, with their munitions. They have no accuracy whatsoever," Trump told reporters aboard Air Force One on Saturday.

US Secretary of State Marco Rubio last week said the United States would not intentionally target a school.

"The United States would not deliberately target a school. Our objectives are missiles, both the ability to manufacture them and the ability to launch them," he told reporters.

The Pentagon is investigating the alleged incident, he added.

- Israel not aware -

Israel's military said it was not aware of any US or Israeli strike on a school.

"At this point not aware of an Israeli or an American strike there... We're operating in an extremely accurate manner," military spokesman Lieutenant Colonel Nadav Shoshani told reporters.

- Human rights group -

Norway-based rights group Hengaw said the school was holding its morning session at the time of the reported attack and had about 170 students present.

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