The Department of Health and Social Services (DHSS) appeals from a judgment1 granting Linda Sheely’s motion for costs and attorney *330fees under sec. 814.245(3) Stats.,2 Wisconsin’s Equal Access to Justice Act. The issues are whether this was an action "by a state agency” within the meaning of sec. 814.245(3), whether sec. 814.245(3) allows costs and attorney fees to be assessed against an agency in its adjudicative capacity and whether this was a "proceeding for judicial review under sec. 227.485(6), Stats.”3 We conclude that this was not an action "by a state agency” within the meaning of sec. 814.245(3), that sec. 814.245(3) does not allow attorney fees and costs to be assessed against a state agency acting in its adjudicative capacity, and that this was not a "proceeding for judicial review under s. 227.485(6).” Therefore we reverse.
FACTS
Section 49.47(4)(a), Stats., provides in relevant part: "Any individual who meets the limitations on income and resources ... shall be eligible for medical assistance under this section if such individual is: 4. ... totally and permanently disabled as defined under federal Title XVI.” The Bureau of Social Security Disability Insurance (BSSDI) determined that Sheely was not disabled under the federal law,4 and denied *331Sheely disability benefits. Based on BSSDI’s determination, the Juneau County Department of Social Services denied Sheely medical assistance.
Sheely contested Juneau county’s determination of her medical assistance ineligibility at a DHSS administrative hearing. Although the hearing examiner was reviewing Juneau county’s decision denying Sheely medical assistance benefits, the examiner concluded that BSSDI’s determination should be sustained. The examiner then ordered that Sheely’s petition for review of Juneau county’s action be dismissed.
Sheely sought judicial review of the hearing examiner’s decision. The circuit court remanded the case for reconsideration after concluding that the hearing examiner had failed to apply the correct legal standards.
After a subsequent hearing was scheduled, the BSSDI approved Sheely for disability benefits. Be*332cause the BSSDI determination automatically qualified Sheely for medical assistance benefits, thus rendering the issue in the DHSS hearing moot, Sheely requested that the DHSS close her file. She did not move the hearing examiner for costs under sec. 227.485(3), Stats.
Sheely then moved the circuit court for costs and attorney fees under sec. 814.245, Stats., alleging that "the state agency was not 'substantially justified in taking its position.’” The circuit court awarded Sheely costs and fees after concluding that Sheely was a "prevailing party” and that DHSS’s position was not "substantially justified.”
The interpretation of a statute is a question of law which we review de novo. In Interest of J.V.R., 127 Wis. 2d 192, 199, 378 N.W.2d 266, 269 (1985). Normally our interpretation of sec. 814.245(3), Stats., is guided by federal case law "interpreting substantially similar provisions under the federal equal access to judgment act.” Section 814.245(1). However, because our construction of the phrase "state agency” disposes of this appeal, we need not review federal case law.
Section 814.245(3), Stats., allows a "prevailing party in any action by a state agency” to seek attorney fees and costs. The first question is whether this was an action "by a state agency.” The DHSS claims that the medical assistance decision was made by the county, and that therefore sec. 814.245(3) does not apply. Sheely claims that: (1) this was "fundamentally” an appeal from the BSSDI, which is a subdivision of the Division of Community Services of the DHSS, and that therefore this was an action "by a state agency;” and (2) the hearing examiner is a DHSS employee, and therefore his action is an action "by a *333state agency.” Therefore, Sheely argues, sec. 814.245(3) applies.
We agree with the DHSS that the county, and not the DHSS, was a party to this action. Sheely petitioned the DHSS for review of the county’s decision, and there was no "action by a state agency” within the meaning of sec. 814.245(3), Stats. Sheely’s argument that this action was "fundamentally” a review of the underlying BSSDI decision, and that therefore sec. 814.245(3) applies, is unpersuasive. Sheely petitioned for review of the county’s action, not the BSSDI’s. Sheely’s argument that an action by a DHSS examiner is an action "by a state agency” within the meaning of sec. 814.245(3) is also unpersuasive. Section 814.245(3) does not allow attorney fees and costs to be assessed against an agency acting in its adjudicative capacity. The plain language of sec. 814.245(3) and the related sec. 227.485(3), Stats., demonstrates that the legislature did not intend such a result. Section 227.485(3) distinguishes between the hearing examiner and the state agency, and provides that the hearing examiner is to evaluate the state agency’s position. Section 814.245(3) does not mention the hearing examiner, but provides for judicial review of the state agency’s position.
There is no express statutory authorization allowing attorney fees and costs to be taxed against a state agency acting in its adjudicative capacity, and without such express authorization, no attorney fees or costs are available. Guthrie v. Wis. Employment Relations Comm., 107 Wis. 2d 306, 317, 320 N.W.2d 213, 219 (Ct. App. 1982), aff’d, 111 Wis. 2d 447, 331 N.W.2d 331 (1983). Also, because an award of costs against the state implicates sovereign immunity, and "[e]ven *334though statutes allowing the taxation of costs against the sovereign are, in a sense, remedial, they are in derogation of the common law and should, therefore, be strictly construed.” Martineau v. State Conservation Comm., 54 Wis. 2d 76, 80, 194 N.W.2d 664, 666 (1972). Because of the lack of statutory language expressly authorizing costs and fees against the DHSS when acting in its adjudicative capacity, no such costs and fees are authorized in this case.
Section 814.245(3), Stats., also provides for costs and fees "in any proceeding for judicial review under s. 227.485(6).” Section 227.485(6), Stats., provides:
A final decision under sub. (5) is subject to judicial review under s. 227.52. If the individual... is the prevailing party in the proceeding for judicial review, the court shall make the findings applicable under s. 814.245 and, if appropriate, award costs related to that proceeding under s. 814.245, regardless of who petitions for judicial review. In addition, the court on review may modify the order for payment of costs in the final decision under sub. (5).
Section 227.485(5), Stats., provides:
If the hearing examiner awards costs under sub. (3), he or she shall determine the costs under this subsection, except as modified under sub. (4). The decision on the merits of the case shall be placed in a proposed decision and submitted under ss. 227.47 and 227.48. The prevailing party shall submit, within 30 days after service of the proposed decision, to the hearing examiner ... an itemized application for fees and other expenses .... The hearing examiner shall determine the amount of costs using the criteria specified in s. *335814.245(5) and include an order for payment of costs in the final decision.
Section 227.485(3), Stats., provides:
In any contested case in which an individual ... is the prevailing party and submits a motion for costs under this section, the hearing examiner shall award the prevailing party the costs incurred in connection with the contested case, unless the hearing examiner finds that the state agency which is the losing party was substantially justified in taking its position or that special circumstances exist that would make the award unjust.
As the tracing of the language of sec. 227.485(6), Stats., indicates, any "order for payment of costs” under sec. 227.485(5) assumes that there has been a "contested case” before a hearing examiner in which a state agency is a "party” and in which the prevailing party has moved the hearing examiner for costs. Section 227.485(3). Because the DHSS was not a "party” within the meaning of sec. 227.485(3) and Sheely never moved the hearing examiner for costs, as required under sec. 227.485(3), the prerequisites for a "proceeding for judicial review under s. 227.485(6)” do not exist.
Because we conclude that the DHSS was not a party within the meaning of sec. 814.245(3), Stats., and that sec. 814.245(3) does not allow costs and fees to be granted against a state agency acting in its adjudicative capacity, we reverse. Because these issues are dispositive, we need not reach the other issues.
By the Court. — Judgment reversed.
The document appealed from is entitled "Memorandum of Decision on Motion for Costs.” Section 808.03(1), Stats., provides that only final orders or judgments may be appealed as a matter of right. We must examine the document to determine if the trial court intended it to be the final determination in this matter. Radoff v. Red Owl Stores, Inc., 109 Wis. 2d 490, 493-94, 326 N.W.2d 240, 241 (1982). If so, the document is final, and appealable of right. Id. The trial court granted Sheely’s motion for costs pursuant to sec. 814.245, Stats., because the court concluded that Sheely was the prevailing party, that the agency’s position was not substantially justified and no special circumstances existed that would make an award unjust. The reasonableness of the fees was uncontested. The court contemplated no further action. We therefore treat the memorandum decision as a final judgment.
Section 814.245(3), Stats., provides:
If an individual... is the prevailing party in any action by a state agency or in any proceeding for judicial review under s. 227.485(6) and submits a motion for costs under this section, the court shall award costs to the prevailing party, unless the court finds that the state agency was substantially justified in taking its position or that special circumstances exist that would make the award unjust.
For the text of sec. 227.485(6), Stats., see p. 334, infra.
42 U.S.C. sec. 1382c(a)(3) provides in pertinent part:
*331(A) An individual shall be considered to be disabled for purposes of this title if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical ... impairment... which has lasted or can be expected to last for a continuous period of not less than twelve months ....
(B) For purposes of subparagraph (A), an individual shall be determined to be under a disability only if his physical ... impairment... [is] of such severity that he is not only unable to do his previous work but cannot, considering his age, education, and work experience, engage in any other kind of substantial gainful work which exists in the national economy, regardless of whether such work exists in the immediate area in which he lives, or whether a specific job vacancy exists for him, or whether he would be hired if he applied for work. For purposes of the preceding sentence (with respect to any individual), "work which exists in the national economy” means work which exists in significant numbers either in the region where such individual lives or in several regions of the country.