Sanhedrin 12 - When to Declare a Leap Year
The extra month of the leap year is always inserted before the month of Passover; thus, it becomes the Second month of Adar, when Purim is celebrated.
However, a leap year is never proclaimed before Rosh HaShanah, for if it were, people might forget about it by the time the Second Adar comes six months later. Then, they might mistakenly celebrate Passover on the Second Adar and consequently transgress the prohibition of eating leavened bread during actual Passover.
Art: Jerusalem from the Latin Convent by Joseph Mallord William Turner
