The Republic of Palau is an island country in the western Pacific, in free association with the United States. In one way or another, the country has been under US administration since it was established, and has never had its own separate currency - it has always used the US Dollar. However, Palau allows some foreign mints to issue coins under its authority; these are denominated in US Dollars but are only legal tender in Palau, so can in a way be considered to be in "Palau Dollars", even though such a currency does not officially exist.
The coins are usually dedicated to historical or general popular culture themes not related to the country itself. Many of them are in the internationally popular half gram (0.5g) of gold collector format.
The Golden Football is part of the large Golden Highlights series of specially shaped gold mini-coins by CIT Coin Invest.
The Mint says about it:
"In the US, it’s called soccer. Everywhere else, it’s called football. No matter what you call it, there is no arguing that it has become a world-wide obsession. Billions of people around the world have their favourite team and cheering for that team is certainly a passion for many. Football is more than a sport. It is about winning, loosing, team building, celebrating, suffering. This half-gram gold Football would make a perfect gift for all fans!"
The coin is shaped like a football (which in this case just happens to be the same round shape that most coins have...). Like all other gold half grams in the special shapes series, the date of issue is not written on the coin. | 
Search for Palau: Gold Half Gram (2021) Football on eBay 