Which of the following is NOT a step in the Planning Process?

Creating a budget is not typically viewed as a direct step in the planning process. The planning process generally focuses on establishing a clear direction and understanding the concerns that need to be addressed. Identifying concerns involves recognizing the issues or situations that need action, while setting goals provides a specific target to aim for during the planning process. Acting and following up are essential steps that involve implementing the plan and assessing its success.

While creating a budget can be an important component of project implementation or a related activity, it doesn’t fit into the established steps of planning, which emphasize identifying, targeting, and acting upon decisions. Therefore, the correct response highlights that creating a budget is not a foundational step within the planning framework.