diff --git a/lib/acl_entries.c b/lib/acl_entries.c
index f9619c0f539..b78ba18a656 100644
--- a/lib/acl_entries.c
+++ b/lib/acl_entries.c
@@ -44,7 +44,7 @@ acl_entries (acl_t acl)
            got_one >= 0;
            got_one = acl_get_entry (acl, ACL_NEXT_ENTRY, &ace))
         count++;
-#elif !defined __MINGW32__ /* Linux, FreeBSD, NetBSD >= 10, Cygwin >= 2.5 */
+#else /* Linux, FreeBSD, NetBSD >= 10, Cygwin >= 2.5 */
       /* acl_get_entry returns 1 when it successfully fetches an entry,
          and 0 at the end.  */
       acl_entry_t ace;
diff --git a/nt/mingw-cfg.site b/nt/mingw-cfg.site
index 16b61de3bd0..7829a9878fe 100644
--- a/nt/mingw-cfg.site
+++ b/nt/mingw-cfg.site
@@ -46,12 +46,13 @@ ac_cv_search_clock_gettime="none required"
 ac_cv_func_clock_gettime=no
 ac_cv_func_clock_settime=no
 
-# ACL functions are implemented in w32.c
+# ACL functions are either implemented in w32.c or not needed
 ac_cv_search_acl_get_file="none required"
 ac_cv_func_acl_get_file=yes
 ac_cv_func_acl_set_file=yes
 ac_cv_func_acl_free=yes
 ac_cv_func_acl_from_text=yes
+ac_cv_func_acl_entries=yes
 gl_cv_func_working_acl_get_file=yes
 # Autoconf's test program is not smart enough, and fails to detect gethostname
 ac_cv_func_gethostname=yes