Using the scriptsrc and cssSrc attributes
  
  The scriptsrc attribute is useful if
  the JavaScript files are not in the
  default location. This attribute is
  required in some hosting environments
  and configurations that block access
  to the /CFIDE directory.
  
  The default scriptsrc value is
  determined by the Default CFFORM
  ScriptSrc Directory setting on the
  Server Settings > Settings page of the
  ColdFusion Administrator. For cfform
  tags, the tag’s scriptsrc attribute
  takes precedence over this attribute.
  
  You can use this attribute only if the
  cfajaximport tag is on a top-level
  page; that is, a page that the client
  directly requests. You cannot use it,
  for example, on a page that is
  specified in a cfwindow tag source
  attribute.
  
  When you use the cfajaximport tag with
  a scriptsrc attribute, the specified
  directory must have the same structure
  as the /CFIDE/scripts directory. For
  example, if you specify
  scriptsrc="/resources/myScripts", the
  JavaScript files used by AJAX must be
  in the /resources/myScripts/ajax
  directory.
  
  This attribute specifies the folder
  that contains the ColdFusion
  client-side files for all subsequent
  tags on the current page, not just for
  AJAX-based tags. Therefore, the
  directory tree must include all
  ColdFusion client-side files used by
  those tags. For example, if a cfform
  tag on the page is in Flash or applet
  format, include the
  CF_RunActiveContent.js file in the
  directory specified by the scriptsrc
  attribute.
  
  You use the cssSrc attribute to
  specify the location of the CSS files
  required by ColdFusion AJAX features.
  This attribute overrides the
  scriptsrc/ajax/resources directory for
  the current page. Therefore, if all
  pages that use a custom scriptsrc
  directory also use a custom cssSrc
  directory, you do not have to include
  the ColdFusion AJAX CSS files in the
  scriptsrc directory tree.
Example:
<cfajaximport cssSrc="/collegeApp/application/cssFiles" 
    scriptsrc="/collegeApp/ajaxScripts" 
    tags="cftooltip, cfwindow">
reference: Adobe ColdFusion 9 * cfajaximport