The sentence structure of the original cannot be imported into EN without distorting the meaning. Force majeure is any condition that makes it impossible for a party to perform their obligations, and which therefore gives the party an excuse/justification for nonperformance.

https://en.wikipedia.org/wiki/Force_majeure

I think the point of the original text is that lack of funds is not an excuse. That is, force majeure cannot be established solelky on the basis of, or cannot be inferred from, mere lack of money.

In EN, to say that force majeure "cannot be attributed to" lack of funds means there is force majeure but the cause must have been something else. Instead, the translation should be

"a party's mere lack of funds shall not constitute force majeure" or, using passive voice,

"force majeure cannot be established merely by a party's lack of funds" or

"force majeure cannot be inferred solely from a party's lack of funds, without more."