The nurse manager's statement about delegating the creation of the vacation schedule is the first step of delegation, showing the decision to delegate the task.
The statement made by the nurse manager that is an example of the first step of delegation is: "I am going to delegate the responsibility of creating the vacation schedule." This statement reflects the initial step of the delegation process, where the nurse manager is defining the task and deciding that it is appropriate to delegate it to someone else. It shows an understanding of the necessity to delegate responsibilities in a healthcare setting to better manage time and resources effectively.