'Abhisaṅkharoti' refers to 'generating', 'constructing' or 'concocting' using thought, as follows:
And why do you call them sankhara (mental formations)? Kiñca, bhikkhave, saṅkhāre vadetha?
Sankhara construct conditioned phenomena (sankhatam); that’s why they’re called ‘sankhara’. Saṅkhatamabhisaṅkharontīti kho, bhikkhave, tasmā
In AN 4.233, the word 'sankhara' most likely refers to 'sankhara' as the mental formation of 'intention', as follows:
And what are choices?
Katame ca, bhikkhave, saṅkhārā?
There are these six classes of intention:
Chayime, bhikkhave, cetanākāyā—
intention regarding sights, sounds, smells, tastes, touches, and thoughts.
rūpasañcetanā, saddasañcetanā, gandhasañcetanā, rasasañcetanā, phoṭṭhabbasañcetanā, dhammasañcetanā.
These are called choices.
Ime vuccanti, bhikkhave, saṅkhārā.
The above is supported by SN 12.25, which refers to "intention" ("cetana") together with the same genre of terminology, including 'manosankhara':
Ānanda, as long as there’s a body, the intention that gives rise to bodily action causes pleasure and pain to arise in oneself.
Kāye vā hānanda, sati kāyasañcetanāhetu uppajjati ajjhattaṃ sukhadukkhaṃ.
As long as there’s a voice, the intention that gives rise to verbal action causes pleasure and pain to arise in oneself. By oneself one instigates the choice that gives rise to bodily, verbal, and mental action, conditioned by which that pleasure and pain arise in oneself. Sāmaṃ vā taṃ, ānanda, kāyasaṅkhāraṃ abhisaṅkharoti, yaṃpaccayāssa taṃ uppajjati ajjhattaṃ sukhadukkhaṃ. SN 12.25
Therefore, AN 4.233 most likely refers to constructing (abhisaṅkharontī) intentions (saṅkhāraṃ) related to the body (kaya), speech (vaci) or thought (mano).
Also, AN 4.233 looks like 'puthujjana dharma'; not to be mixed up with Noble MN 44 Dhamma.
The word 'mano' is about 'thinking', as found in the term 'manokey mind'. Where as 'citta' refers to 'the heart', which is something directly felt & observed in Satipatthana; similar to how kaya-sankhara is an object of Satipatthana.
In the lofty Dependent Origination, the Buddha taught about 'citta sankhara' rather than 'mano sankhara'. The Noble Disciple takes an interest in 'citta sankhara' rather than grasps the banana of 'mano sankhara'.
In conclusion, kaya-vaci-citta sankhara are internal objects of deep Noble meditators. Where as kaya-vaci-mano sankhara are external kammic behaviours of puthujjana. AN 3.233 & MN 44 are as far apart as hell from heaven. MN 117 says:
And what is the right view with effluents, siding with merit, resulting in acquisitions?.... There are fruits & results of good & bad actions (kamma).
And what is the right resolve that is noble, without effluents, transcendent, a factor of the path? The thinking, directed thinking, resolve, mental fixity, mental transfixion, focused awareness & verbal fabricators (vaci sankhara) in one developing the noble path whose mind is noble, whose mind is without effluents, who is fully possessed of the noble path.
Therefore, the Noble Kaya Sankhara is breathing (MN 44; MN 117; MN 118; SN 12.2) and the puthujjana kaya sankhara is physical behaviour.
Since physical behaviour is a form of 'becoming' or 'kamma-ripening' (AN 3.76), obviously the kaya sankhara of AN 4.233 is not the kaya sankhara of Dependent Origination because craving or intention in Dependent Origination is required before physical kamma can occur. SN 14.12 clearly explains this:
Mendicants, sensual, malicious, and cruel thoughts arise for a reason, not without reason.
And how do sensual, malicious, and cruel thoughts arise for a reason, not without reason?
The element of sensuality gives rise to sensual perceptions. Sensual perceptions give rise to sensual thoughts. Sensual thoughts give rise
to sensual desires. Sensual desires give rise to sensual passions.
Sensual passions give rise to searches for sensual pleasures.
An uneducated ordinary person on a search for sensual pleasures behaves badly in three ways: by body, speech, and mind.
The element of malice gives rise to malicious perceptions. Malicious perceptions give rise to malicious thoughts. … malicious desires …
malicious passions … malicious searches …
An uneducated ordinary person on a malicious search behaves badly in three ways: by body, speech, and mind.
The element of cruelty gives rise to cruel perceptions. Cruel perceptions give rise to cruel thoughts. … cruel desires … cruel
passions … cruel searches …
An uneducated ordinary person on a cruel search behaves badly in three ways: by body, speech, and mind.