The board of township trustees of one or more townships and the legislative authority of one or more municipal corporations may enter into an agreement to jointly provide for the maintenance, repair, and improvement of township and municipal roads located within the townships and municipal corporations. An agreement entered into under this section shall include provisions governing all of the following:

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(A) The sharing and use of facilities, equipment, and materials necessary for road maintenance, repair, and improvement;

(B) The use of township and municipal employees for purposes of the agreement;

(C) The payment of costs associated with the maintenance, repair, and improvement of roads conducted under the agreement;

(D) Any other matter determined to be necessary for purposes of implementing and executing the agreement.