Aye Lass,
I would guess this is your man - spelling does get to be an issue, especially if the name is not common. Similar to yours, a family member wrote a book about some of my ancestors (including Confederate soldiers) entitled "It's McCraw, Not McGraw".
P.L. McGawley (First_Last)
Regiment Name 60 Georgia Infantry
Side Confederate
Company A
Soldier's Rank_In 1 Sergeant
Soldier's Rank_Out 1 Sergeant
Alternate Name P. L./McGauley; Patrick/McGauley
Notes
Film Number M226 roll 40