Are records available for civil war substitute soldiers ?

Mike Meier wrote a Prologue article in 1994 about Civil War draft records in  RG 110, Records of the Provost Marshal Generals Bureau. He said: "Virtually all of the enrollment districts generated registers of enrolled men, lists of substitutes, and records relating to exemption."

"Civil War Draft Records: Exemptions and Enrollments":  Prologue: Selected Articles