Any two or more governmental units may jointly establish and conduct such a system of recreation, including recreation centers, parks, swimming pools, playgrounds and any and all other recreational facilities and activities, and may exercise all the powers given by Sections 33-101 through 33-115 of this title. The respective governing bodies operating such a joint program or programs may provide by agreement among themselves for all matters connected with the program and determine what items of cost and expense shall be paid by each. All such facilities and activities shall be governmental in nature, and no liability for negligence shall accrue against any participating governmental unit.
Okla. Stat. tit. 11, § 33-104