YES, badge swipes have been tracked for a while. Now you also need to enter in workday when you won't be in the office on an assigned day. YES, that is being watched as well. Manager have a dashboard that they have to check regularly which shows if in-office aligned employees are actually in the office. Next will come warnings and terminations for those not complying.
For what it's worth, the managers have no say in the tracking, but if your management doesn't like you, noncompliance can be used as grounds for dismissal.