The Center for Cultural Management of the ZHAW School of Management & Law has been commissioned to provide a needs analysis as evidence for the maintenance of the budget consultancy Thurgau. An analysis of the current situation was carried out by means of document analysis, interviews with employees, and written interviews with relevant stakeholders from the social sphere. The task and performance profile (actual and target state), competency and requirement profile (actual state) as well as the current resource and qualification profile (actual state) of the budget counseling center were determined. On this basis, the potential profile (preferred target state) was determined, which reveals the organization's current organizational strengths and weaknesses and predicts environmental risks and risks. In a further step, future development strategies, measures and recommendations for the budget counseling of Thurgau were derived.