how to identify root cause of W/System: A resource failed to call close. on Android

my current android application regularly reports this logcat message

W/System: A resource failed to call close. 

having searched for how to identify the root cause i have tried the following approaches, none of which have worked...

StrictMode.setVmPolicy(
                VmPolicy.Builder()
                    .detectLeakedClosableObjects()
                    .penaltyDeath()
                    .build()
            )

and this

StrictMode.setVmPolicy(
                VmPolicy.Builder()
                    .detectAll()
                    .penaltyDeath()
                    .build()
            )

and

try {
            Class.forName("dalvik.system.CloseGuard")
                .getMethod("setEnabled", Boolean::class.javaPrimitiveType)
                .invoke(null, true)
        } catch (e: ReflectiveOperationException) {
            throw java.lang.RuntimeException(e)
        }

my application targets these versions of android

 compileSdkVersion 32
    buildToolsVersion "32.0.0"

    defaultConfig {
        applicationId "com.my.app"
        minSdkVersion 26
        targetSdkVersion 32
        versionCode 1
        versionName "1.0"

        testInstrumentationRunner "androidx.test.runner.AndroidJUnitRunner"
    }

where am i going wrong?

how can i discover which resource is not calling close?