פירוש על מלכים א 4:19

And one officer over the land. Rav and Shmuel have differing opinions, one says, one was appointed over all of them, and this was Azaryoh[u] the son of Noson, who was mentioned previously,⁶Above v. 5. and one says he was [appointed] for the thirteenth month.⁷I.e., the purpose of appointing a thirteenth officer was to take care of the king for the thirteenth month of a leap year. See Maseches Sanhedrin 12a.