https://gcc.gnu.org/bugzilla/show_bug.cgi?id=68950

--- Comment #1 from vries at gcc dot gnu.org ---
To reproduce on trunk, introduce triggering of the error here:
...
diff --git a/gcc/fortran/f95-lang.c b/gcc/fortran/f95-lang.c
index 8556b70..60f4ad3 100644
--- a/gcc/fortran/f95-lang.c
+++ b/gcc/fortran/f95-lang.c
@@ -93,7 +93,7 @@ static const struct attribute_spec gfc_attribute_table[] =
        affects_type_identity } */
   { "omp declare target", 0, 0, true,  false, false,
     gfc_handle_omp_declare_target_attribute, false },
-  { "oacc function", 0, -1, true,  false, false,
+  { "oacc function", 0, 0, true,  false, false,
     gfc_handle_omp_declare_target_attribute, false },
   { NULL,                0, 0, false, false, false, NULL, false }
 };
...

And run goacc.exp=routine-4.f90.

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