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"Forgery in plans" and "corruption" are two kinds of economic disruption. "Forgery in plans" represents people who steal from work and sell things on the black market. "Corruption" represents government officials who earn suspiciously more than their official salary would indicate... I think "forgery in plans" affects agricultural and industrial productivity. "Corruption" definitely takes money away from the budget as an expense (which is shown in the statistics window). I'm pretty sure that higher "people's income" and more funding for "KGB" help to diminish "forgery in plans". "Corruption" can be taken care of by increasing funding for "KGB", "computerization" and "state mechanism". Too much funding for "services" and, surprisingly, "fight against corruption" increases "corruption".
"Other social spendings" represents the money that goes into social services, such as retirement, insurance, paid vacation, etc. It affects "people's income", which affects many indicators that have to do with people's needs such as "education accessibility", "medicines accessibility", "cultural contentment", etc.
"State mechanism" represents all the money that goes into the bureaucratic state apparatus which makes sure that everything is running according to the five-years plan. It has to have equal of higher funding than everything else. Not enough funding for "state mechanism" makes the economy inefficient, which increases corruption (supposedly because having less state inspectors makes it easier for officials to lie about fulfilling the plan and taking away some of the money destined to whatever project they were in charge of for themselves).
I wrote a guide about the economic system of this game a while back. Although I'm not 100% sure that what I wrote for the "calculator" section is accurate, I'm confident that at least 80% of it is true.
http://steamcommunity.com/sharedfiles/filedetails/?id=921587228
I hope this helps!
I was under the impression that overfulfilling quotas was more a way to get promoted than to avoid punishment in the USSR? Being punished seems quite extreme given the bureaucrats' desire to avoid upsetting political stability.