/usr/share/gettext/its/sounds.its is in gnome-control-center-data 1:3.28.1-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | <?xml version="1.0"?>
<its:rules xmlns:its="http://www.w3.org/2005/11/its"
version="2.0">
<its:translateRule selector="/sounds" translate="no"/>
<its:translateRule selector="//name" translate="yes"/>
</its:rules>
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