luci/applications/luci-app-irqbalance/root/usr/share/rpcd/acl.d/luci-app-irqbalance.json

{
    "luci-app-irqbalance": {
        "description": "Grant UCI access for luci-app-irqbalance",
        "read": {
            "file": {
                "/proc/interrupts": [
                    "read"
                ]
            },
            "ubus": {
                "service": [
                    "list"
                ]
            },
            "uci": [
                "irqbalance"
            ]
        },
        "write": {
            "uci": [
                "irqbalance"
            ]
        }
    }
}