best practices - administrator

As a security person for a gov't agency, I guess I know a few things are a given:
Change the name of the administrator, as if they don't have the correct name, then they have to guess a name as well as the password. If the name is administrator, they have half of what they need to get in. They only need the password.

So change the administrator name.

However, I'd like some advice on the forums specifically....

If for some reason the administrator account becomes corrupted, then you are hosed - can't get in as administrator. Is it ok to have a second ID that IS an administrator?
How is that best done.
So often, I find I need to make a change or a tweak that only THE administrator can do, or someone with admin rights.
Can I make myself a member of the admin group - but still be a moderator? I function as both, I'm the administrator, technically, although I log out as me, and in as the admin, then out as admin, then back in as me. Sort of clumsy......
Deleting a member, for example - if I see a "spammer" has signed up, you can tell from their web address and sometimes the email, or even their ID - typical members of a CAR forum don't show their personal web site as www.freeporn.com for example...... We take those out instantly. But only the or an admin can....
Is there a better way?

Thoughts?