You can enforce referential integrity with unenforced foreign keys.
DEPT table
{ DeptNo int primary key
DeptName varchar(20),
Mgr int,
foreign key MGR_EMPNO (Mgr) references EMPLOYEE(EmpNo) on update restrict }
EMPLOYEE table
{ EmpNo int primary key,
DeptNo int references DEPT(DeptNo) on delete restrict,
LastName varchar(20),
FirstName varchar(20),
Salary int }