GOACC_enter_exit_data has this prototype:
...
void
GOACC_enter_exit_data (int device, size_t mapnum,
                       void **hostaddrs, size_t *sizes, unsigned short *kinds,
                       int async, int num_waits, ...)
...

And GOACC_declare calls GOACC_enter_exit_data with async arg 0:
...
          case GOMP_MAP_DELETE:
            GOACC_enter_exit_data (device, 1, &hostaddrs[i], &sizes[i],
                                   &kinds[i], 0, 0);
...

Async arg zero means the first async queue.

The declare directive has no async clause, so the arg should be GOMP_ASYNC_SYNC.