PGF90-S-0155-Module variables used in acc routine need to be in !$acc declare create() - ibox
The problem here is that in order to use global variables in device routines, the global variable must be placed in a “declare” so that a device global reference is created as well.
However, you’re using these variables in a F77 Common block, which is problematic. Given that there is no one declaration of a common block, nor one layout, adding a “declare” directive for a common block variable isn’t feasible. Hence, using common blocks in OpenACC “rotuines” is not supported.
Are you able to update your code to use F90 Modules instead of F77 Common Blocks? If so, then module variables can be used in device routines.