1. In a small saucepan, bring water to a boil. Add rice. Return to a boil. Reduce heat; cover and simmer for 5 minutes. Remove from the heat. Let stand for 5 minutes or until water is absorbed.
2. Meanwhile, in a large skillet, saute green pepper and onion in oil for 3-4 minutes or until tender. Add garlic; cook 1 minute longer. Stir in the chili powder, cumin and pepper flakes until combined. Add beans and rice; cook and stir for 4-6 minutes or until heated through.
3. Spoon about 1/2 cup of filling off-center on each tortilla; top with 2 tablespoons salsa. Fold sides and ends over filling and roll up. Serve with cheese and sour cream if desired. Yield: 8 servings.