/usr/lib/pkgconfig/blas-atlas.pc is in libatlas-base-dev 3.10.2-7.
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 | prefix=/usr
libdir=${prefix}/lib/atlas-base/atlas
includedir=${prefix}/include
Name: atlas-blas
Description: Automatically Tuned Linear Algebra Software, BLAS
Version: 3.10.2
URL: http://math-atlas.sourceforge.net/
Libs: -L${libdir} -lblas
Libs.private: -L${libdir} -latlas -lm
Cflags: -I${includedir}
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