/usr/share/postgresql/9.1/psqlrc.sample is in postgresql-client-9.1 9.1.23-0ubuntu0.12.04.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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-- psql configuration file
--
-- This file is read before the .psqlrc file in the user's home directory.
--
-- Copy this to your sysconf directory (typically /usr/local/pgsql/etc) and
-- rename it psqlrc.
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