Which is NOT a step to create a WBS?

The process of creating a Work Breakdown Structure (WBS) primarily focuses on organizing the project's deliverables into manageable parts. The initial steps involve identifying project deliverables, defining high-level elements, and subsequently breaking these down into smaller, more detailed tasks.

Creating a GANTT chart is related to project scheduling and tracking, which is typically done after constructing the WBS; thus, it's not a direct step in the WBS creation process. However, outlining financial goals of the project is not inherently a component of formulating a WBS. The WBS deals with the scope and structure of the project in terms of deliverables, rather than the financial objectives.

In summary, while identifying deliverables, defining elements, and creating schedules like the GANTT chart are all important project management practices, detailing financial goals does not directly contribute to the formation of the WBS, making it the correct choice for the question.