Of course! Take a look at the tests for Excel::Template or DBM::Deep. It's very common to see a t/common.pm or t/lib/common.pm in CPAN distros or work distros. Even if it's just a bunch of functions that provide useful encapsulation around File::Temp and similar things.
My criteria for good software:
Does it work?
Can someone else come in, make a change, and be reasonably certain no bugs were introduced?