/usr/share/budgie-desktop/applications/gnome-online-accounts-panel.desktop is in budgie-desktop-common 0.9.9.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# Translators: Add soft hyphens to your translations so that the icon view won't clip your translations. See https://bugzilla.gnome.org/show_bug.cgi?id=647087#c13 for details
Name=Online Accounts
Comment=Connect to your online accounts and decide what to use them for
Exec=gnome-control-center online-accounts
Icon=goa-panel
Terminal=false
Type=Application
#NoDisplay=true
StartupNotify=true
Categories=GNOME;GTK;Settings;DesktopSettings;X-GNOME-PersonalSettings;X-GNOME-AccountSettings;
OnlyShowIn=GNOME;Unity;
X-GNOME-Bugzilla-Bugzilla=GNOME
X-GNOME-Bugzilla-Product=gnome-control-center
X-GNOME-Bugzilla-Component=Online Accounts
X-GNOME-Bugzilla-Version=3.24.0
# Translators: those are keywords for the online-accounts control-center panel
# For ReadItLater and Pocket, see http://en.wikipedia.org/wiki/Pocket_(application)
Keywords=Google;Facebook;Twitter;Yahoo;Web;Online;Chat;Calendar;Mail;Contact;ownCloud;Kerberos;IMAP;SMTP;Pocket;ReadItLater;
X-Ubuntu-Gettext-Domain=gnome-control-center-2.0
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