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The USS Borga (NCC-2709) was a Federation Loknar-class (mark I subclass) class VII frigate starship in the 23rd century, entering Starfleet service on reference stardate 1/9101. The Borga was recorded as destroyed during the hostilities of the Four Years War, on stardate 1/9506. (FASA RPG module: Federation Ship Recognition Manual)

Since this is a class of ships named for Federation settlements, the creator's intention seems to be that "Borga" is a location in the Federation that the vessel is named for.
Starships lost in the Four Years War
Federation Starfleet Argus CityBorgaBoridiGulliverLandoverMorgan CityNew YorkVernol UFP seal Starfleet Command logo
Loknar-class class VIII-class X frigate starships
Mark I AhkeilAldebaranAlondraAntaresAntos IVArcannisArgeliaArgus CityAureliaBerlinBorgaBoridiCarinae IICarinae VChicagoCorinth IVDaran VDeneb ClarEkosElasEpcotFarsideGaikosHalkIlyraKoskLoknarLos AngelesMakusiaMjornMordensiaMorgan CityMoscowNew AmericaNew YorkOpkapiParisPekingProximaRomeSydneyTokyoTrantisTroyiusVernolYonada UFP seal Starfleet Command logo
Mark II Alpha ColonyAltair VICapor BanaDallasDeneva RaHeliosHoustonIriliaIzarKarrik Al VanLactraLaviniusLondonPtarthRheaRio de JaneiroThefelTitan Mark III Ariannus
Mark IV BondorantCairoCoridanCygni MinorDroxFall DenGarrosIotiaJanus ColonyJohannesburgLunaMantillesMolensNew DelphiNoma Ra DenPhobosQue DaneSalosSogonStockholmThuphyllaTorontoTrifisTrylaVladivostok
Mark V ArkadelphiaCaitos PreaHobbitonHong KongJezarKismMulandraTog other ships Akhiel
captured by Klingons Staav'eMara Klingon Empire