Audio Output being upconverted/upscale from 16bit to 24bit

[Oretalp]

I ripped my CDs via Exact Audio Copy to Flac. I'm using PowerAmp music player in my Android phone using Venture Electronics ODO USB dongle. Apparently, CDs are 16bit-44.1kHz. As much as possible, I do not want any software and hardware to upsample/convert the audio output to 24bit-48kHz. But the end output of my audio files are being converted to 24bit-44kHZ.
My question is:
Is it the PowerAmp or the Dongle that convert the Audio Output and how should I prevent it to convert the audio output?

 

[dunring]

In Audio track turn off the Hi res output option on the third photo. It's set to 24 bit on the menu there.

 

[Oretalp]

In Audio track turn off the Hi res output option on the third photo. It's set to 24 bit on the menu there.

The 3rd photo is the Output options in PowerAmp. I'm using the "OpenSL ES Output" as shown it is " Activated" since its the only one that does not state HiRes output. And it retains the audio at 16bit.
And the HiRes output option is not in use/activated. You can only use 1 output plugin.

 

[Oretalp]

My observation is that the VE ODO dongle is the one upscaling the output to 24bit. I tried using the USB Audio Player Pro with this Dongle. If don't let the app access the VE ODO, I can enable the "bit perfect" of UAPP and no there is no upscaling. But, if I authorize the UAPP to access the ODO, I cant enable the "bit perfect" feature of the app and the final output of any 16bit music files were upscaled to 24bit.