"Il est à sec."
Translation:He is out of money.
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I am not a native speaker, but the common sense tells you it would be the same, because you are not referring to a specific person, but rather a state, it is a phrase. If you wanted to say that she is dry (the he is dry part is right btw), then you would use elle est seche.
In Slovak we use a similar expresion: "som na sucho" (literally I am on dry, exactly the meaning in French) and I heard Czech people using the same expression.