This file is indexed.

/usr/share/polkit-1/rules.d/60-libvirt.rules is in libvirt-daemon-system 4.0.0-1ubuntu8.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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// Allow any user in the 'libvirt' group to connect to system libvirtd
// without entering a password.

polkit.addRule(function(action, subject) {
    if (action.id == "org.libvirt.unix.manage" &&
        subject.isInGroup("libvirt")) {
        return polkit.Result.YES;
    }
});