3.10.2014 Official Journal of the European Union L 289/3 REGULATIONS COMMISSION DELEGATED REGULATION (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 5142014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management (!), and in particular Articles 26(4) and 29(1) thereof, Whereas: (1)  To ensure the continuity between the implementation of the previous Funds under the General Programme ‘Soli- darity and Management of Migrations Flows’ 2007-2013 framework and of the Specific Regulations under the 2014-2020 framework, Regulation (EU) No 514/2014 has largely been modelled on the rules in force for the previous Funds, but taking into account the changes introduced in the shared management by Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (). (2)  To ensure that the bodies implementing the national programmes have the capacity to fulfil their task efficiently and in line with the objectives and priorities set out in the Specific Regulations referred to in Article 2(a) of Regu- lation (EU) No 514/2014, rules should be laid down for designating them, supervising their designation and ending it where necessary. (3)  To ensure that the scope of their responsibilities enable them to implement the national programme, it is neces- sary to lay down rules defining the management and control responsibilities of the Responsible Authorities, in particular the conditions under which they may delegate or outsource some of their tasks. (4)  The selection and award procedure for granting the Union contribution under national programmes should comply with the principles of transparency, non-discrimination and equal treatment. It is therefore necessary to lay down the conditions under which Member States should implement the actions under the national programmes, in particular to identify under which circumstances the Responsible Authority may implement projects directly. (5)  In all Member States, the audits should be effective, have the appropriate scope and be carried out in accordance with the International Standards on Auditing. For this purpose, the status and auditing standards of the Audit Authorities should be clearly defined. (6)  To ensure that the audit activities of the Audit Authorities allow them to support their audit opinions, the different types of audit activities should be defined. () OJL150,20.5.2014,p. 112. (¥) Regulation (EU, Euratom) No 9662012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applic- able to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (O] L 298, 26.10.2012, p. 1).