The Commission on Audit (COA) now requires all government infrastructure projects to have GPS-based geotagging to eliminate ghost projects and ensure legitimacy of all billings made to the government.

Google says that GPS tagging is the process of adding geographical location data, such as coordinates, to digital information like photos, videos, and social media posts.

The location data, also called a geotag, is often stored as metadata and can be used to pinpoint where the content was created on a map. It can also refer to the use of physical electronic tags for real-time tracking of objects or individuals.

The COA stressed that no infrastructure project can be reported as completed and no payment may be released unless the required geotagged photos are verified by its auditing teams.

It issued "Mandatory Geotagging for All Infrastructure Projects of National Government Agencies, Local Government Agencies, Local Government Units, and Government-Owned and Controlled Corporations" which mandates verifiable and local-based photographic evidence at every stage of project completion.

It said the mandatory geotagging will also apply within the warranty period after completion.

With the new policy, the COA said that both government agencies and contractors must submit geotagged photos that include the exact GPS coordinates of the project, together with the date and time the photo was taken.

In a statement, COA Chairperson Gamaliel A. Cordoba said: “The public has repeatedly demanded tighter safeguards against the misuse of funds, and this policy is our direct response. Geotagging will ensure that when the government pays for a project, we know exactly where it is, when it was done, and what was actually built.”

The initial draft of the policy was completed by the COA in September 2025, and it was shared with initial stakeholders last October. On Nov. 7, 2025, the revised version was circulated to major implementing agencies with requests for comments that should be submitted on or before Nov. 25, 2025.

The COA said the policy is aligned with Article IX-D of the 1987 Constitution which empowers the commission to define audit techniques and methods to ensure the proper use of government funds.

"Let this be clear: The proper use of taxpayer funds is non-negotiable, and we will hold projects accountable to deliver measurable benefits for every Filipino community," Cordoba said.

He pointed out that there will be sanctions for non-compliance. "Failure to submit or delay in the submission of required geotagged photographs, or the submission of fraudulent geotagged photographs shall be a basis for the issuance of appropriate audit action," he warned.

He also said: “Contractors and other parties found to have conspired with public officers in submitting fraudulent geotagged photographs shall be held accountable and subject to appropriate legal actions and imposition of contractual penalties, including disqualification and blacklisting."

The COA said it is now conducting an inter-agency coordination on the use of satellite imagery data through the Philippine Space Agency led by the Department of Economy, Planning and Development (DEPDev), which is being eyed to complement its geotagging requirements.