The parents of the toddler who was found alive in a hospital morgue after drowning in an Arizona pool won't be charged over the incident, it has been revealed.

Vincent Lorenzo Fiordilino was found floating face down in the pool in Gilbert around 5.30pm on February 8 while his family watched Super Bowl LX inside, a police report reviewed by the Daily Mail previously detailed.

The 18-month-old was pulled out of the pool by his mother and father, Alexus and Angelo Fiordilino, before being rushed to Dignity Health Mercy Gilbert Medical Center.

He was pronounced dead by Dr. Aryan Toosi about an hour later, but around 11pm, the little boy was found alive inside the hospital's morgue by a medical professional, police said.

The Gilbert Police Department recommended that Alexus and Angelo face negligence charges, but Maricopa County Attorney Rachel Mitchell determined a conviction beyond a reasonable doubt is unlikely, the Associated Press reported.