These would be records available from the National Archives.

Both the index to the misc claims, 1847-97 (10 vols.) and the registers of misc claims, 1847-1910 (52 vols., incomplete), contain references to Southern Claims Commission cases; and the first vol of the former (1847-68) has a special index to claimants of the reward for the capture of Jefferson Davis. There is also an index to fraudulent claims investigated by E. J. Allen and H. S. Olcott for the War Dept., referred to the Third Auditor, 20 Oct 63 (1 vol.), ca. Feb. 1862-20 Oct 63. Still more records on horse claims include an index to such claims, 1861-95 (2 vols.); dockets, 1861-95 (12 vols.); an index to awards for horse claims, 1861-65 (2 vols.); and another index to such claims, in two parts, one for the Mexican War and the other for all other wars, 1837-92 (1 vol.)

Certain special claims files are among the most valuable for Civil War research. These are:
(1) state claims records, 1861-1900 (102 ft.), filed under an act of 27 July 1861 (12 Stat. 276), and supplementary acts and relating to reimbursing the States for expenditures for the "Common Defense--War of the Rebellion, 1861-65," consisting chiefly of documents submitted in evidence of expenditures such as payrolls, muster-in and muster-out rolls, and Civil War bonds, notes, coupons, and bounty bonds and certificates issued by States.
(2) steamboat claims records, comprising accounts for steamboat and related property claims, 1863-88 (3 ft.); a register of awards, 1863-88; a combined register of awards and claims audited and transmitted to the Second Comptroller for revision, 1863-82; and copies of letters sent to claimants and their representatives regarding claims for lost steamboats and cargo, 1863-71 (4 in.)
(3) Dakota Indian War (1862) claims, 1862-78 (1.5 ft.)
(4) Minnesota Sioux Indian War claims, 1862-63 (1 ft.)
(5) Southern Claims Commission (i.e., Commissioners of Claims) case files of allowed claims, ca 1871-90 (98 ft.), each typically consisting of a petition or application of the claimant, a transcript of testimony of the claimant and the witnesses, often some correspondence (or powers of attorney, wills, vouchers, and other supporting papers), the summary report of the Commissioners to Contress, and a record of the settlement. (The case files of disallowed claims are in the records of Congress. The series of Third Auditor's letters sent relating to claims, mentioned above, contain information relating to these claims and to the work of the Commission; and the Third Auditor's indexes and registers of the miscellaneous claims provide much information about the settlement of the allowed Southern claims.

[Disallowed claims: Committee on War Claims (postwar) authorized 2 Dec 1873, to have jurisdiction over "all claims growing out of any war in which the United States has been engaged." Postwar records, 42nd-48th Congress. Among the House records most valuable for Civil War research are the records of this committee, reflecting its jurisdiction over claims ("of those citizens who remained loyal adherents to the cause and the Government of the US during this war, for stores or suppllies taken or furnished during the rebellion for the use of the Army of the US") presented to the Commissioners of Claims--that is, the Southern Claims Commission. Committee's records include notably the originals of the 10 annual reports of the Commissioners of Claims, 1871-80, together with the claims rejected. There is also a numerical list of claims disallowed by the Commissioners, 1871-78, as well as other indexes, and other papers concerning payment of "female nurses" of the Civil War, Georgia's claim for cotton taxes collected by the Federal Government, 1862-68, and papers concerning the great fire at Columbia, SC, in 1865.]

The above from the Guide to Federal Archives Relating to the Civil War.