Merging HOA and POA in a 500 home community

I am a Director on our HOA board (took over from Developer 1 year ago) We are located in Richmond, TX.

Simple history: Developer created POA Master and under that a HOA. The POA paid all the bills and the HOA collected dues and paid to the POA.
I won't go into the legalities of how the Developer ran this set-up but we as concerned neighbors fought him and finally got our neighborhood.

Current: We elected an HOA and a POA board. Working independently and together, we made as many changes as we could to put collecting and paying under the HOA. We have used legal advice to accomplish this. We are voting on our first real budgets in the 13 yrs since the first home was built.

We have an attorney but please comment on our current dilemma as we seem to be moving so very slowly to merge. It is difficult to understand what is required to do this. We would like to dissolve the POA and just have an HOA.

POA: sole income is from a Commercial business. It is not sufficient to cover all the current responsibilities(Utilites/Landscaping for common areas) so the HOA will have to still approve funds to them. POA has contracts in place for services so HOA cannot pay the invoices direct.

We are paying duplicate costs for:
Management Company fees
Insurance
Reserves for budget.

Has anyone been in this situation? What steps should our lawyer be taking?

This is our current plan but we are duplicating Management fees of approx. 15k.
That is our biggest reason for merging. The POA current responsibility is only landscaping contract and communicating with Commercial Business. Not much to do for the three board members (good for them)

Best bet may be to do a new Management contract when it expires with the hope to reduce the cost.