1. Brown Ground Beef with onion, bell pepper and garlic in large nonstick skillet over medium heat 8 to 10 minutes, breaking beef up into 1/2-inch crumbles. Pour off drippings, if necessary.
2. Stir in water, tomato paste, brown sugar, vinegar, chili powder and salt; bring to a boil. Reduce heat; simmer 5 minutes or until slightly thickened. Add spinach, beans and carrots; continue simmering 3 to 4 minutes or until heated through.
3. Spoon filling evenly in a row across center of each tortilla, leaving 1-1/2-inch border on right and left sides. Fold right and left sides of tortilla over filling. Fold bottom edge up over filling and roll up.
Test Kitchen Tips Cooking times are for fresh or thoroughly thawed Ground Beef. Ground Beef should be cooked to an internal temperature of 160ºF. Color is not a reliable indicator of Ground Beef doneness.