The dir locations are defined in config.mk

The following variables may be defined:
APP_DIST: 
Files are installed in ${appdir}

LIB_DIST:
Files are installed in ${acflibdir}

ETC_DIST:
Files are installed in ${sysconfdir}

CGI_DIST:
Files are installed in ${cgidir}

WWW_DIST:

STATIC_DIST:

EXTRA_DIST:
Files are not installed, just included in the dist package

Finally the Makefile should contain the following line:
include ../acf.mk

The acf.mk file contains the rules to perform the install and dist packaging.