/usr/bin/gacutil2 is in mono-2.0-gac 3.2.8+dfsg-4ubuntu1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
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#!/bin/sh exec /usr/bin/mono $MONO_OPTIONS /usr/lib/mono/2.0/gacutil.exe "$@"