Is a boy held accountable if he fondles his female cousin while not yet twelve years old?

Previously, fatwas were issued regarding the ruling on a minor who commits a major sin that necessitates a ḥadd punishment. We add here that children are a trust upon their parents, and a father must be keen on raising his children correctly, for Allah Almighty says: "O you who have believed, protect yourselves and your families from a Fire whose fuel is people and stones." And due to the saying of the Prophet, peace and blessings be upon him: "And a man is a guardian over his family and is responsible for his flock." Therefore, one should search for the reasons that led the child to commit the evil act and ways to remedy them, for the father is responsible before Allah for his children.