/etc/xdg/user-dirs.conf is in xdg-user-dirs 0.17-1ubuntu1.
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 10 11 | # This controls the behaviour of xdg-user-dirs-update which is run on user login
# You can also have per-user config in ~/.config/user-dirs.conf, or specify
# the XDG_CONFIG_HOME and/or XDG_CONFIG_DIRS to override this
#
enabled=True
# This sets the filename encoding to use. You can specify an explicit
# encoding, or "locale" which means the encoding of the users locale
# will be used
filename_encoding=UTF-8
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