build(deps): bump codecov/codecov-action from 3.1.1 to 3.1.2 (#36794)

Bumps [codecov/codecov-action](https://github.com/codecov/codecov-action) from 3.1.1 to 3.1.2.
- [Release notes](https://github.com/codecov/codecov-action/releases)
- [Changelog](https://github.com/codecov/codecov-action/blob/main/CHANGELOG.md)
- [Commits](d9f34f8cd5...40a12dcee2)

---
updated-dependencies:
- dependency-name: codecov/codecov-action
  dependency-type: direct:production
  update-type: version-update:semver-patch
...

Signed-off-by: dependabot[bot] <support@github.com>
Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

.github/workflows/audit.yaml

@@ -38,7 +38,7 @@ jobs:
       run: |
           . share/spack/setup-env.sh
           $(which spack) audit packages
-    - uses: codecov/codecov-action@d9f34f8cd5cb3b3eb79b3e4b5dae3a16df499a70 # @v2.1.0
+    - uses: codecov/codecov-action@40a12dcee2df644d47232dde008099a3e9e4f865 # @v2.1.0
       if: ${{ inputs.with_coverage == 'true' }}
       with:
         flags: unittests,linux,audits