Preheat oven to 350°F (175°C). Spray an 8-inch-square baking pan with No Stick cooking spray. Soak tortillas in salsa until soft and can be easily rolled.

Sauté meat in a non-stick skillet until browned; drain off fat.

Add bell pepper, mushrooms and onion. Sauté 10 minutes.

Add beans and chili powder; simmer 10 minutes.

Spoon some salsa into sprayed pan.

Place 2 tablespoons of meat mixture in each tortilla, roll up and place in salsa in dish.

Cover with remaining salsa so all sides are covered. Sprinkle with cheese and bake until tortillas are crisp, 15 to 20 minutes.