Brown Ground U.S. Beef with onion, bell pepper and garlic in large nonstick skillet over medium heat 8 to 10 minutes, breaking beef up into 1/4 cm crumbles. Pour off drippings, if necessary.
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.
Spoon filling evenly in a row across center of each tortilla, leaving 1/2 cm border on right and left sides. Fold right and left sides of tortilla over filling. Fold bottom edge up over filling and roll up.