1.) Create a text file with a simle text editor (Example: Notepad)

2.) Copy and paste the following lines:

// ---- Cut here --
//
!SetGameMode(s)// SetGameLogic(key.GetSParam(0), false);
!StartRace(s)// m_sRaceToStart = key.GetSParam(0);
!TestCar(s)// m_sTestCar = key.GetSParam(0);
!ReplayOnStart(s)// m_sReplayOnStart = key.GetSParam(0);
!ReplayOnKey(s)// m_sReplayOnKey = key.GetSParam(0);
!ReplayLoop(i)// m_bReplayLoop = (key.GetIParam(0) != 0);
!MenuEditor(i)// m_bMenuEditor = (key.GetIParam(0) == 1);
!TrackReversed(i)// m_bTrackReversed = (key.GetIParam(0) == 1);
!CurveEditor(i)// m_bCurveEditor = (key.GetIParam(0) == 1);
!ShowFPS(i)// m_bShowFPS = (key.GetIParam(0) == 1);
!Debug(i)// m_bDebug = (key.GetIParam(0) == 1);
!NoMusic(i)// m_bNoMusic = (key.GetIParam(0) == 1);
!RenderGrass(i)// m_bRenderGrass = (key.GetIParam(0) == 1);
!RenderTrees(i)// m_bRenderTrees = (key.GetIParam(0) == 1);
// else if(!m_bRenderTrees)
// DisableTrees();
!RenderWater(i)// m_bRenderWater = (key.GetIParam(0) == 1);
!RenderSky(i)// m_bRenderSky = (key.GetIParam(0) == 1);
!ODEClutchingEnabled(i) // m_bODEClutchingEnabled = (key.GetIParam(0) == 1);
!ConsoleCommand(s) // m_vConsoleCommands.addElement(key.GetSParam(0));
!NetRace(s)// m_sNetRace = key.GetSParam(0);
!SkipCarCheck()// m_bSkipCarCheck = true;
!EnableAllRaces()// m_bEnableAllRaces = true;
!DontLoadCarsInMenu() // MenuCar3D.ms_bLoadCar = false;
!UseDeveloperKeys(i)// {
// m_bUseDeveloperKeys = (key.GetIParam(0) != 0);
// bCheats = m_bUseDeveloperKeys;
// }
!NoGhosts()// m_bNoGhosts = true;
!ShowTrackDistance() // HumanRaceDriver.m_bShowDistanceFromStart = true;
!MenuIdleTimeToRunDemoRace(f) // m_fMenuIdleTimeToRunDemoRace =
// key.GetFParam(0);
!ShowPlayingSounds()// m_bShowPlayingSounds = true;

//--------------------------------------------------
//Settings:
//----------------- ---------------------------------

SetGameMode("Testmode")// "Testmode", "Net"
//StartRace()//
TestCar("FPU1")// car directories?
//ReplayOnStart()// ?
//ReplayOnKey()// ?
ReplayLoop(0)//
MenuEditor(0)// 1 = activate Menu Editor, 0 = disable
TrackReversed(0)//
CurveEditor(0)//
ShowFPS(1)//
Debug(1)//
NoMusic(0)//
RenderGrass(1)//
RenderTrees(1)//
RenderWater(1)//
RenderSky(1)//
ODEClutchingEnabled(0)//
//ConsoleCommand() //
NetRace("Test")// "Test"
SkipCarCheck()// delete or comment to disable
EnableAllRaces(1)// delete or comment to disable
DontLoadCarsInMenu()// delete or comment to disable
UseDeveloperKeys(1) // no fun without it
//NoGhosts() // delete or comment to disable
ShowTrackDistance() // delete or comment to disable
MenuIdleTimeToRunDemoRace(10) //
ShowPlayingSounds() // delete or comment to disable
// ---- Cut here --

3.) Save the text file with "debugconf.scr" name.

4.) Copy your "debugconf.scr" file into your Xpand Rally /data/ directory and overwrite the original file, if asked. NOTE: Before using this type of cheat, always make a backup copy of your original "debugconf.scr" file.

5.) Run the game. In the menu press F12 to activate the God Mode which gives you max money, cars, tracks. (Money does not update immediately)

Button - Result:
F10 = Toggle HUD
F9 = Pause game
F8 = Stop Race
F7 = Toggle Respawn
O = Physics Reset
I = Toggle engine damage
Num Pad = Toggle car damage (wheels, driver, engine)
Insert/Del/Pos1/End/PgUp/PgDn = Move drivers seat (camera)
G = Destroy/Repair windows
1 = Toggle Wipers
Pause/Break = Fly around (also try Shift, Alt, Ctrl)
B/N = Display additional Information (when flying around)