First Reconciliation is normally celebrated once someone reaches the age of reason (7/8yrs old).  First Reconciliation arrangements are made through our Faith Formation (religious education) program.
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Only God forgives sins.  Since he is the Son of God, Jesus says of himself, "The Son of Man has authority on earth to forgive sins" and exercises this diveine power: "Your sins are forgiven."  Further, by virtue of his divine authority he gives his power to men to exercise in his name. ~CCC 1441.

Since Christ entrusted to his apostles the ministry of reconciliation, bishops who are their successors, and priests, the bishops' collaborators, continue to exercise this ministry.  Indeed bishops and priests, by virtue of the sacrament of Holy Orders, have the power to forgive all sins "in the name of the Father, and of the Son, and of the Holy Spirit." ~CCC 1461