This paper contains the analysis of the notion of the legal liability of the executive branch in two legal frameworks – of Russia and USA. The constitutional foundations of the architecture and operation of the USA executive branch are researched in details, with the focus on the practice of functioning of the US Cabinet and President and the liability of the high-rank executives in the USA. The paper also considers the essence, legal elements and implementation instruments of the governmental liability in Russia. The application of the legal sanctions in Russia and USA is compared. The author casts his vision of the problems of liability of the RF Government and US Cabinet both to the President and Parliament. The paper also gives consideration to the concept-based fundamentals of the legal liability theory and provides various views of the problem of implementing the legal liability in Russia and USA.