If he actually consented to doing it, then they SHOULD both be charged with only alcohol abuse, since technically neither of them are at the legal drinking age here. But, our legal system is horrible...Even if he did consent to having sex--even if he was actually the one who initiated--legally, he can't consent (according to the law, minors and the mentally-handicapped cannot consent to having sex). Therefore, the babysitter will be charged with both statutory rape and alcohol abuse. Personally, I don't believe that the babysitter should be charged with statutory if the second article is to be believed, as that makes it much more likely that the boy consented...but, according to the law, she is guilty.
Also, before I forget--to all you asking to flip it around, as if it were a guy being charged with a 14-year-old girl...well, that'd mean that the girl consented, now wouldn't it? And that they'd had a relationship for about 6 months. So to me, it's kinda the same thing. Sure, the guy would be hated a lot more for it, but the girl would still have been theoretically dating him for half a year.