/usr/share/gosa/plugins/personal/connectivity/phpgw/phpgw.tpl is in gosa-plugin-phpgw 2.7.4-4.3~deb7u2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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{render acl=$phpgwAccountACL checkbox=$multiple_support checked=$use_phpgw}
<input type="checkbox" name="phpgw" value="B" {$phpgwState} class="center">
{/render}
{t}PHPGroupware account{/t}
</h3>
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