Preheat oven to 425°F.
Brown ground beef in a medium-sized pan over medium-high heat.
Stir in onion and continue sauteing until onion is nice and translucent, 3-4 minutes.
Stir in taco seasoning and water. Bring to a simmer and let simmer for 6-8 minutes or until liquid has evaporated.
Spray a large baking sheet with cooking spray and set aside.
For each flauta, spoon about 3 tablespoons of the beef mixture onto a tortilla.
Roll each tortilla up tightly and place seam-side down on baking sheet.
Continue assembling flautas one at a time until you’re done.
Once all flautas have been assembled, spray the tops of each with additional cooking spray or brush lightly with olive oil.
Bake for ten minutes, flip flautas over, and bake for five additional minutes. They should be a nice golden brown.
While flautas are baking, prepare the queso dip.
Combine can of undrained tomatoes and Velveeta in medium saucepan.
Cook over medium heat 5 minutes or until Velveeta has melted completely and mixture is blended, stirring frequently.
Serve flautas with warm queso dip.