To make someone an administrator go to your control panel then click on User Info & Permissions. Use the search for user boxes and enter the username to make an admin. Click on the search button. Assuming the username was valid and found you will now have the user permissions screen for that user. One of the choices is to make them an Administrator, yes or no.

To make someone a Moderator, go to your control panel and click on the Moderator link. You can assign up to four usernames per forum to be Moderators.

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Doug
Moderator: Cool UBB Examples
I am altering the deal. Pray I don't alter it any further.