maybe put them in folder "inst" (top level), like inst/sql
then the user or a function of yours could access files there with
base <- system.file('sql', package='bannertpackage')
sqls <- dir(base, "*sql", f=TRUE)
and execute them
http://cran.r-project.org/doc/manuals/R-exts.html#Package-subdirectories
The contents of the inst subdirectory will be copied recursively to the installation directory. Subdirectories of inst should not interfere with those used by R (currently, R, data, demo, exec, libs, man, help, html and Meta, and earlier versions used latex, R-ex). The copying of the inst happens after src is built so its Makefile can create files to be installed.
There will be a top folder in the library folder called sql which is nice, and you can access it from R, which is what you need.