/lib/x86_64-linux-gnu/libacl.so is in libacl1-dev 2.2.51-5ubuntu1.
This file is owned by root:root, with mode 0o777.
It is a symlink to /lib/x86_64-linux-gnu/libacl.so.1
/lib/x86_64-linux-gnu/libacl.so.1