In a couple of days fpc 2.4.2 will be released. It is compatible with devkitARM r32.
However, the error you get comes from the linking order of the libraries. In order to fix it, you should modify the nds9.pp and nds7.pp files in the libndsfpc package:

Code:
{$linklib nds9}  
{$linklib c} 
{$linklib g} 
{$linklib gcc}  
{$linklib sysbase}
It should be (for r30 compatibility):

Code:
{$linklib nds9}  
{$linklib c} 
{$linklib gcc}  
{$linklib g} 
{$linklib sysbase}
When fixed, you should rebuild the package or, if you want, you could simply use the nds9.pp and nds7.pp as units, without rebuilding the package.