This file is indexed.

/usr/share/gnucash/ui/gnc-plugin-budget-ui.xml is in gnucash-common 1:2.6.1-2.

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

The actual contents of the file can be viewed below.

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<ui>
  <menubar>
    <menu name="Actions" action="ActionsAction">
      <placeholder name="ActionsPlaceholder">
        <menu name="ActionsBudget" action="ActionsBudgetAction">
          <menuitem name="BudgetNewBudget" action="NewBudgetAction"/>
          <menuitem name="BudgetOpenBudget" action="OpenBudgetAction"/>
          <menuitem name="BudgetCopyBudget" action="CopyBudgetAction"/>
        </menu>
      </placeholder>
    </menu>
  </menubar>
</ui>