In a large skillet over medium high heat add 1 TBS cooking oil, ground beef and chopped onion. Cook until beef is browned thoroughly. Drain grease. Add in enchilada sauce and mix well. Cook for a few minutes then turn burner off and let sit.
In another skillet over medium high heat melt 1/4 cup butter. Whisk in flour slowly. Continue to stir flour and butter for 1-2 minutes. Add in salt, pepper, chili powder, garlic powder, ground cumin and onion powder. Whisk to combine. Gradually stir in 2 cups of beef broth and bring to a boil. Allow to boil for 5 minutes to thicken slightly. Turn off burner.
Preheat oven to 350 degrees. Spray a 9x13 baking dish with non-stick cooking spray. On a clean work surface lay out tortilla. Spread 1/4 cup of refried beans on half of the tortilla. Place 1/4 cup of ground beef mixture evenly over beans. Sprinkle a layer of cheese over ground beef.
Roll the tortilla over and mixture and tuck in sides and continue to roll to end to form burrito. Lay in the prepared baking dish. Continue with rest of burritos.
Place dish in preheated oven for 10 minutes to crisp up the tortillas. Remove from oven. Pour the chili gravy over the top of burritos evenly. Sprinkle with cheese to cover. Place back in oven for 15-20 minutes until cheese is melted. Remove from oven and serve with toppings.
