This file is indexed.

/usr/share/polkit-1/actions/com.ubuntu.AccountsService.policy is in accountsservice-ubuntu-schemas 0.0.5+16.04.20160307-0ubuntu1.

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

The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="UTF-8"?>

<policyconfig>
    <!-- Same as org.freedesktop.accounts.user-administration, but we override
         settings for the lightdm user in a pkla file. -->
    <action id="com.ubuntu.AccountsService.GreeterChangeAny">
        <defaults>
            <allow_any>no</allow_any>
            <allow_inactive>no</allow_inactive>
            <allow_active>auth_admin_keep</allow_active>
        </defaults>
    </action>

    <!-- Normally anyone can read these, but for a little bit extra lock down,
         disallow all access, but we'll let the lightdm user read them via the
         pkla override. -->
    <action id="com.ubuntu.AccountsService.GreeterReadAny">
        <defaults>
            <allow_any>no</allow_any>
            <allow_inactive>no</allow_inactive>
            <allow_active>no</allow_active>
        </defaults>
    </action>
</policyconfig>