Add OpenACC support for libfortran-support library

What is the new feature

Please describe your feature in a couple of words.

How is it implemented

This branch is a temporary solution to the requirement of mo_fortran_tools required for the math libraries.
The adapted version of mo_fortran_tools removes the i_am_accel_node variable, therefore can only either not use OpenACC or use OpenACC for all nodes.

• This branch uses the style from !17 (merged). Merge !17 (merged) first.

Mandatory steps before review

• Gitlab CI passes (Hint: use make format for linting)
• New feature is covered by additional unit tests
• Mark the merge request as ready by removing Draft:

Mandatory steps before merge

• Test coverage does not decrease
• Reviewed by a maintainer
• Incorporate review suggestions
• 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!