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/etc/polkit-1/localauthority.conf.d/50-localauthority.conf is in policykit-1 0.105-14.1ubuntu0.4.

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# Configuration file for the PolicyKit Local Authority.
#
# DO NOT EDIT THIS FILE, it will be overwritten on update.
#
# See the pklocalauthority(8) man page for more information
# about configuring the Local Authority.
#

[Configuration]
AdminIdentities=unix-user:0