How do I remove an admin account from a 2021 iMac?

I was the administrator on a 2021 iMac. When I set up the admin account, I tied the computer to my iCloud account so that it could be remotely wiped had been stolen.  Recently, we decided to transition the administrator role to someone else.  

I remotely disconnected my iCloud account from the computer.  Several days later when I had physical access to the computer, I logged into my user, (but not my iCloud account) created a new administrator and deleted my local files.  

I asked the new administrator to remove my account from the machine. He was unable to because the computer was tied to my iCloud account through Find my Mac.  The easy solution while I had physical access to the computer was to logged back into my iCloud account and disable. Find my Mac.   However, because I deleted all of my local files as soon as I logged onto my iCloud account, the system would delete my iCloud files.  

When I look at my devices on the phone, the iMac is not listed, but when I look at my Find My Mac application it is listed.  

Is there a way to remove the administrator account without having to remotely wipe the machine?  

[Re-Titled by Moderator]