/usr/share/applications/users.desktop is in gnome-system-tools 3.0.0-4ubuntu2.
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 12 13 14 15 | [Desktop Entry]
Version=1.0
Name=Users and Groups
Comment=Add or remove users and groups
Exec=users-admin
Icon=config-users
Terminal=false
Type=Application
Categories=GNOME;GTK;System;Settings;
X-GNOME-Bugzilla-Bugzilla=GNOME
X-GNOME-Bugzilla-Product=gnome-system-tools
X-GNOME-Bugzilla-Component=users-admin
X-GNOME-Bugzilla-Version=3.0.0
StartupNotify=true
X-Ubuntu-Gettext-Domain=gnome-system-tools
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