add test for timer

test/fortran/test_util_timer.f90

-! ICON
-!
-! ---------------------------------------------------------------
-! Copyright (C) 2004-2025, DWD, MPI-M, DKRZ, KIT, ETH, MeteoSwiss
-! Contact information: icon-model.org
-!
-! See AUTHORS.TXT for a list of authors
-! See LICENSES/ for license information
-! SPDX-License-Identifier: BSD-3-Clause
-! ---------------------------------------------------------------
-
-MODULE test_mo_util_timer
-  USE FORTUTF
-  USE fortran_support, ONLY: util_gettimeofday
-
-CONTAINS
-
-  SUBROUTINE TEST_cputime
-    USE ISO_C_BINDING, ONLY: c_ptr, c_double, c_int
-    REAL(c_double) :: time1, time2
-
-    CALL TAG_TEST("TEST_gettimeofday")
-    time1 = util_gettimeofday()
-    time2 = util_gettimeofday()
-    CALL ASSERT_ALMOST_EQUAL(time1, time2)
-  END SUBROUTINE
-
-END MODULE test_mo_util_timer