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/usr/lib/petscdir/3.4.2/include/finclude/ftn-custom/makefile is in libpetsc3.4.2-dev 3.4.2.dfsg1-8.1+b1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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LOCDIR   = include/finclude/ftn-custom/

include ${PETSC_DIR}/conf/variables
include ${PETSC_DIR}/conf/rules
include ${PETSC_DIR}/conf/test