Is my 12 year old required to make a statement?

My daughter is 12 years old and an officer has been calling her because he suspects that she has stolen a cell phone from a girl at school inwhich the girl had left this phone in an unlocked locker at school. The only connection that my daughter has with this phone is that she was recieving an sending text messages to it within a period of 3 hours or so. My daughter couldn't remember who she was texting but after she reviewed her activity from her account she suddenly remembered who she was texting. We immediatly called the officer and told him what she had known. WE hung up the phone and he called back at 10 o'clock at night and told me that i needed to bring her down to the station to make a statement and that the father of this girl is going to be pressing charges against my daughter for possesion of stolen property and that she would have to go to family court. Do I have to take my daughter down to make a statement when she has done nothing wrong? This whole thing seems very strange to me.

No -- you can refuse. That is certainly your right to refuse to allow that to be done.