/etc/sysctl.d/README is in procps 2:3.3.10-4ubuntu2.4.
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 | This directory contains settings similar to those found in /etc/sysctl.conf.
In general, files in the 10-*.conf range come from the procps package and
serve as system defaults. Other packages install their files in the
30-*.conf range, to override system defaults. End-users can use 60-*.conf
and above, or use /etc/sysctl.conf directly, which overrides anything in
this directory.
After making any changes, please run "service procps start" (or, from
a Debian package maintainer script "invoke-rc.d procps start").
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