Government healthcare systems often struggle with transparency, data integration, and performance accountability due to fragmented information flows and limited analytical capabilities. This review explores the development of Smart Business Intelligence (BI) platforms as a strategic enabler for enhancing transparency in healthcare funding allocation and improving operational performance in public health institutions. By integrating real-time data analytics, automated reporting, and AI-powered dashboards, Smart BI platforms facilitate evidence-based decision-making and proactive resource management. The paper examines key architectural components, such as data warehousing, API interoperability, and cloud-based analytics, that underpin effective BI systems in government settings. Additionally, it analyzes case studies and global best practices that demonstrate how BI tools can reduce corruption, track funding efficiency, and support performance benchmarking across healthcare units. Challenges related to data governance, system interoperability, and stakeholder adoption are also addressed. This review highlights the transformative role of Smart BI platforms in fostering accountability, optimizing service delivery, and ensuring equitable healthcare funding in the public sector.