An 18-month-old boy who was declared dead after being pulled from a swimming pool was later found alive in a mortuary, according to a police report.

The incident occurred in February during a Super Bowl gathering. The toddler was rescued from the pool and taken to Mercy Gilbert Medical Centre, where a doctor pronounced him dead.

However, the police report states that before the declaration was made, a nurse told those present, "I have a pulse."

An officer who heard the remark said he informed the attending doctor, identified as A. Toosi. According to the report, the doctor responded that he was in charge, had a medical degree, and should be allowed to continue with his assessment.

The child was subsequently transferred to the mortuary, where he was later discovered to be alive.

Authorities have since charged the boy's parents with murder and torture in connection with the case. Details surrounding the charges have not been fully disclosed.

Responding to the incident, a spokesperson for Mercy Gilbert Medical Centre described the situation as "heartbreaking."

"We immediately conducted a thorough review of all aspects of the care that was provided to learn what happened and to make meaningful changes to strengthen our care," the spokesperson said.

The hospital added that it could not comment on the healthcare workers involved or provide further details because of patient privacy. It said it continues to work with the child's family and their representative, adding that patient safety remains its highest priority.