Giuliani, once a personal lawyer for US President-elect Donald Trump, owes the election workers $US148 million ($A229 million).
He spoke on Tuesday ahead of a January trial to determine which assets he must surrender to Ruby Freeman and her daughter Wandrea Moss.
The two election workers won the verdict from a jury in Washington DC, after accusing Giuliani of destroying their reputations by lying that they tried to help steal the 2020 US presidential election from Trump. US District Judge Lewis Liman in Manhattan previously threatened Giuliani with civil contempt for failing to surrender assets, including a luxury Manhattan apartment, to partially cover what he owes.
Rudy Giuliani owes US election workers Wandrea Moss, and her mother Ruby Freeman $US148 million. (AP PHOTO)
Giuliani's lawyer Joseph Cammarata told Liman his client had turned over 90 per cent of the assets. But the judge questioned Giuliani's alleged struggle to secure paperwork to hand over his 1980 Mercedes vehicle, saying Giuliani's prior job as the top federal prosecutor in Manhattan was a sign he was fully competent.
That prompted Giuliani, 80, to speak up, complaining that his day-to-day life had been hamstrung by the election workers.
"Your implication that I have been not diligent about this is totally incorrect," Giuliani said from the defence table, pointing at the judge.
"I don't have a car, I don't have a credit card, I don't have cash," Giuliani said.
"I can't pay my bills."
Liman then warned Giuliani that he could not speak again in court unless testifying under oath because his lawyer should do the talking.
"There should be no higher priority for your client right now than complying with the court's orders. Period," Liman told Cammarata.
The scheduled January 16 trial will address whether Giuliani must surrender property in Florida and sports memorabilia.
Liman separately rejected Giuliani's request to delay the trial so he could attend events connected to Trump's January 20 inauguration. Cammarata said Giuliani still regularly consults with Trump.
"The defendant's social calendar does not constitute due cause," Liman said.
Giuliani has been disbarred in New York, and pleaded not guilty to criminal charges in Georgia and Arizona that he aided Trump's unsuccessful attempt to overturn the 2020 election.
Trump, a Republican, won a second term as president on November 5, defeating Democratic Vice President Kamala Harris.
