In a small bowl, stir together tomato sauce ans salsa. Using about half of the mixture, brush both sides of each tortilla. Stack the tortillas on a plate an set aside.
In a large skillet, cook beef until brown. Drain well. Wipe out the skillet, return the beef to the pan. Stir in refried beans, chili powder, cumin, and pepper. Cook and stir until heated throughout.
Spoon about 1/4 c. of the mixture in a line down the center of each tortilla. Roll up the tortillas and place seam side down in a glass baking dish drizzled with some of the tomato mixture. Top with remaining tomato mixture. Broil for about 5 minutes, or until browned. Top with shredded cheese.
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