/usr/lib/pkgconfig/gdata-sharp-acl.pc is in libgdata-cil-dev 2.2.0.0-2build1.
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 | prefix=/usr
libdir=${prefix}/lib
Name: GData Sharp ACL
Description: CLI bindings to Google's online services (Access Control)
Version: 2.2.0.0
Requires: gdata-sharp-core
Libs: -r:${libdir}/cli/Google.GData.AccessControl-2.2/Google.GData.AccessControl.dll
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