According to the indictment, Netanyahu falsely claimed there was no cook at the time in the Prime Minister's Residence when in reality there was a full-time cook when she claimed the expenses.
Hefetz is primarily a state's witness against the prime minister for Case 4000, the Bezeq-Walla!
Sara and Benjamin Netanyahu visit the British Museum in 2015.
According to the indictment released by the Israeli "justice ministry" on Thursday, Sara Netanyahu, along with a regime employee, fraudulently ordered hundreds of meals worth $100,000 from gourmet restaurants between 2010 and 2013 in violation of rules barring such practice when the prime minister's residence has a cook.
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Charges against Sara Netanyahu for these 15 instances were closed by Mandelblit as there was insufficient evidence to prove that she knew about Seidoff's and the others' actions.
A statement from Sara Netanyahu's lawyers posted on the prime minister's official Facebook page called the indictment "baseless and delusional".
"They're dealing with the most important things in the world", he said at the time. Israel has also carried out a number of successful airstrikes on Iranian targets in neighbouring Syria, and it has celebrated the USA decision to move its embassy to Jerusalem over strong Palestinian and global objections.
The indictment against Sara Netanyahu comes months after Israel's justice ministry said she might face charges over the costly meals.
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"He consults with her on key issues, both personal, political and even diplomatic and security issues and now she's under indictment and that's very serious", Hoffman said.
The PM also faces several police investigations into alleged corruption.
Israeli police questioned Netanyahu, his wife and son last week in connection to a corruption case involving the country's telecom giant, Bezeq.
Details of the case were revealed by Attorney General Avichai Mandelblit in September.
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He is also being investigated in Case 2000 for an alleged media bribery scheme to help the Yedioth Ahronoth newspaper against its competitor Israel Hayom in return for favorable coverage of the premier.