Index: flang/lib/Lower/PFTBuilder.cpp
===================================================================
--- flang/lib/Lower/PFTBuilder.cpp
+++ flang/lib/Lower/PFTBuilder.cpp
@@ -160,8 +160,6 @@
       exitFunction();
     } else if constexpr (lower::pft::isConstruct<A> ||
                          lower::pft::isDirective<A>) {
-      if constexpr (lower::pft::isDeclConstruct<A>)
-        return;
       exitConstructOrDirective();
     }
   }
@@ -245,11 +243,6 @@
     if (evaluationListStack.empty())
       return;
     auto evaluationList = evaluationListStack.back();
-    if (evaluationList->empty() &&
-        pftParentStack.back().getIf<lower::pft::ModuleLikeUnit>()) {
-      popEvaluationList();
-      return;
-    }
     if (evaluationList->empty() || !evaluationList->back().isEndStmt()) {
       const auto &endStmt =
           pftParentStack.back().get<lower::pft::FunctionLikeUnit>().endStmt;
@@ -279,10 +272,20 @@
     lastLexicalEvaluation = nullptr;
   }
 
+  /// Pop the ModuleLikeUnit evaluationList when entering the first module
+  /// procedure.
+  void cleanModuleEvaluationList() {
+    if (evaluationListStack.empty())
+      return;
+    if (pftParentStack.back().isA<lower::pft::ModuleLikeUnit>())
+      popEvaluationList();
+  }
+
   /// Initialize a new function-like unit and make it the builder's focus.
   template <typename A>
   bool enterFunction(const A &func,
                      const semantics::SemanticsContext &semanticsContext) {
+    cleanModuleEvaluationList();
     endFunctionBody(); // enclosing host subprogram body, if any
     Fortran::lower::pft::FunctionLikeUnit &unit =
         addFunction(lower::pft::FunctionLikeUnit{func, pftParentStack.back(),
@@ -316,12 +319,6 @@
     pushEvaluationList(eval.evaluationList.get());
     pftParentStack.emplace_back(eval);
     constructAndDirectiveStack.emplace_back(&eval);
-    if constexpr (lower::pft::isDeclConstruct<A>) {
-      popEvaluationList();
-      pftParentStack.pop_back();
-      constructAndDirectiveStack.pop_back();
-      popEvaluationList();
-    }
     return true;
   }
 
Index: flang/test/Lower/pre-fir-tree06.f90
===================================================================
--- flang/test/Lower/pre-fir-tree06.f90
+++ flang/test/Lower/pre-fir-tree06.f90
@@ -10,3 +10,45 @@
 end
 ! CHECK: End ModuleLike
 
+! CHECK: ModuleLike
+module m2
+  integer, save :: i
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(i)
+contains
+  subroutine sub()
+    i = 1;
+  end
+  subroutine sub2()
+    i = 2;
+  end
+end
+! CHECK: End ModuleLike
+
+! CHECK: Program main
+program main
+  real :: y
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(y)
+end
+! CHECK: End Program main
+
+! CHECK: Subroutine sub1
+subroutine sub1()
+  real, save :: p
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(p)
+end
+! CHECK: End Subroutine sub1
+
+! CHECK: Subroutine sub2
+subroutine sub2()
+  real, save :: q
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(q)
+contains
+  subroutine sub()
+  end
+end
+! CHECK: End Subroutine sub2
+