The Celtics may not have liked the foul call on Marcus Smart that led to the winning free throws by Chicago’s Jimmy Butler on Thursday night, but it is officially listed as a “correct call’’ by the NBA.

According to the league’s “Last Two-Minute Report,’’ which assesses all officiating calls in the last two minutes of any games that are within 5 points, Smart fouled Butler.

The comment on the call reads as follows: “Smart (BOS) makes contact with Butler’s (CHI) arm that affects his jump shot attempt. Any contact to a shooter’s hand, arm, or wrist prior to the release of the shot is considered a foul.’’

The designation given to the call on the report is “CC,’’ meaning “correct call.’’

With the Celtics leading, 103-102, in the waning moments of the game at Chicago’s United Center, Butler dribbled in from the right arc and put up an 18-footer that grazed the front of the rim.

Smart was defending on the play, and an official standing near the baseline ruled that his hand had made contact with Butler’s elbow.

With 0.9 seconds left on the clock, Butler hit the two free throws to give the Bulls a 104-103 victory.

Replays were inconclusive, and the Celtics were incensed.

“That’s horrible, man, when it costs you a game you should have won,’’ said Isaiah Thomas. “That’s a bad call.’’

Smart declined to say specifically whether he made contact.

“I played hell of a great defense right there,’’ said Smart. “I know I did. I moved my feet. I did everything right. My hands were up. I got punished for playing good D, I guess.’’

Butler disagreed.

“A foul’s a foul,’’ he said. “He hit my elbow. I don’t care what nobody says.’’

The NBA agreed with Butler.