So I will explain this story in as much detail as I can since I was not there to witness the event.
I have a friend who is 16 years old, and she has a 12 year old brother. Earlier today her brother had a friend over to their house to play and before the friend was dropped off, his father had given him $20 so he and my friend’s brother could go see a movie.
The boy left his $20 on the front porch along with his cell phone while the two of them went in the backyard to play. When my friend came home from the movies, she noticed his cell phone sitting there alone, and not wanting it to get damaged she took it inside and set it on the table in the computer room where it would be safe.
When the boy’s father returned to pick up his son, he saw that my friend was working on the computer in the same room where his phone sat, absent of the twenty dollars.
The father immediately blamed her. He demamded his money back and did not believe her when she insisted that she did not have it. He then stormed out the door and went home to call the police. She is also sure that there are other $20 bills in her house. Once belongs to her, and her father and his girlfriend carry cash in their wallets on a regular basis. Could the findings of this other money be considered “proof”?
I am confident in my friend telling me that she did not take the money, as I know she would never do such a thing. Therefore I know she has been falsely accused.

So my question is this:

Can legal action be taken against the father?
And if so, under what circumstances can this occur?
Will my friend have to be accused by the police first, or can she take action at this time without first being confronted/questioned/searched by the police?
I know this is so silly over something as small as $20 but I would hate for my friend to have any type of fine or other legal concequence for a crime she did not commit.