Add OpenACC beautifier CI (!75)

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## What is the new feature
Add OpenACC beautifier
## How is it implemented
The OpenACC beautifier used in icon [here](https://gitlab.dkrz.de/icon/icon-mpim/-/blob/master/.gitlab-ci.yml?ref_type=heads#L21-L55

)

## Mandatory steps before review
- [x] Gitlab CI passes _(Hint: use `make format` for linting)_ 
- [x] New feature is covered by additional unit tests
- [x] Mark the merge request as ready by removing `Draft:`

## Mandatory steps before merge
- [x] Test coverage does not decrease
- [x] Reviewed by a maintainer
- [x] Incorporate review suggestions
- [x] Remember to edit the commit message and select the proper changelog category (feature/bugfix/other)

**You are not supposed to merge this request by yourself, the maintainers of fortan-support take care of this action!**

Co-authored-by: Marek Jacob <1129-b380572@users.noreply.gitlab.dkrz.de>
Approved-by: Marek Jacob <1129-b380572@users.noreply.gitlab.dkrz.de>
Merged-by: Yen-Chen Chen <yen-chen.chen@kit.edu>
Changelog: feature