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/usr/bin/mnemo-convert-to-utf8 is in php-horde-mnemo 4.2.12-1.

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The actual contents of the file can be viewed below.

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#!/usr/bin/php
<?php
/**
 * This script converts the data in an SQL backend from any supported charset
 * to UTF-8.
 *
 * Copyright 2008-2016 Horde LLC (http://www.horde.org/)
 *
 * See the enclosed file LICENSE for license information (ASL). If you
 * did not receive this file, see http://www.horde.org/licenses/apache.
 *
 * @author Jan Schneider <jan@horde.org>
 */

if (file_exists(__DIR__ . '/../../mnemo/lib/Application.php')) {
    $baseDir = __DIR__ . '/../';
} else {
    require_once 'PEAR/Config.php';
    $baseDir = PEAR_Config::singleton()
        ->get('horde_dir', null, 'pear.horde.org') . '/mnemo/';
}
require_once $baseDir . 'lib/Application.php';
Horde_Registry::appInit('mnemo', array('cli' => true));

if ($conf['storage']['driver'] != 'sql') {
    exit("You must have an SQL backend configured.\n");
}
$table = 'mnemo_memos';
$db = $injector->getInstance('Horde_Db_Adapter');

// Get current charset.
$charset = $cli->prompt('Please specify the current charset of the data',
                        null, 'ISO-8859-1');

// Read existing notes.
try {
    $results = $db->selectAll('SELECT memo_owner, memo_id, memo_desc, memo_body FROM mnemo_memos');
} catch (Horde_Db_Exception $e) {
    $cli->fatal($e->getMessage());
}
$sth = 'UPDATE mnemo_memos SET memo_desc = ?, memo_body = ?'
    . ' WHERE memo_owner = ? AND memo_id = ?';
echo 'Converting notes';
foreach ($results as $row) {
    $values = Horde_String::convertCharset(
        array($row['memo_desc'], $row['memo_body']),
        $charset, 'UTF-8');
    $values[] = $row['memo_owner'];
    $values[] = $row['memo_id'];
    try {
        $executed = $db->update($sth, $values);
    } catch (Horde_Db_Exception $e) {
        $cli->fatal($e->getMessage());
    }
    echo '.';
}
$cli->writeln($cli->green('Done'));