You can cut an ankle bracelet with a knife but it sends a signal when you do. So if on the run , you cut it off and run like hell so they can’t find you.
GPS tracking is good, but a backup would be tracking based on cell phone technology.
The person might be able to disable one, but the other might survive.
When the person starts tampering with either one, the cell phone based technology could send info -- which might include audio recordings as well as perhaps other data. The cell phone type technology could be in sleep mode until some significant event happens.
Adding some sort of cell phone technology might require some charging, but maybe that could be done while the person is sleeping. It should be that if the this cell phone technology charge gets too low, then it might send out an alert requiring it to be recharged. At such a time, those supervising the individual would require it to be immediately recharged. If not, the individual would be forcibly restricted from any activity until the this device is recharged.
This way, the convicted felon must deal with two different technologies.
Being able to monitor audio might help in re-apprehension.
It would require the re-charging (probably) but if it never allowed to get less than 3/4 charge, it might make it difficult to defeat the GPS based technology.
And these technologies probably could be made waterproof...
...
It sounds like there are flaws with the current tracking technology, but they could be fixed by augmentation and improvement.
Of course, good old fashioned tracking with blood hounds is hard to beat -- if the person is on foot.
Blood hounds can follow the trail of a single human cell...
However, in the age of the automobile, there is no way to track the person once the person enters a vehicle...