/usr/lib/x86_64-linux-gnu/pkgconfig/gail-3.0.pc is in libgail-3-dev 3.4.1-0ubuntu1.
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 7 8 9 10 11 | prefix=/usr
exec_prefix=${prefix}
libdir=/usr/lib/x86_64-linux-gnu
includedir=${prefix}/include
Name: Gail
Description: GNOME Accessibility Implementation Library
Version: 3.4.1
Requires: atk gtk+-3.0
Libs: -L${libdir} -lgailutil-3
Cflags: -I${includedir}/gail-3.0
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