16. Bea filed a civil case for collection of a sum of money for non-payment by the province of Cagayan of various hospital supplies it purchased from her, as evidenced by invoices duly received and signed by its authorized representatives. After Bea completed the presentation of her evidence, the province moved to dismiss the case on the ground that the primary jurisdiction over her money claim belongs to the Commission on Audit (COA), as it arose from a series of procurement transactions with the province. The trial court dismissed the case on the ground that jurisdiction over the case lies with the COA. Bea argued that the trial court erred since a collection suit is within the jurisdiction of the courts and the province belatedly invoked the doctrine. Is Bea correct? Explain.