In a large skillet over medium-high heat, brown the ground beef until it reaches an internal temperature of 160 degrees Fahrenheit, breaking it into small crumbles.
Drain the rendered fat from the skillet using a colander.
Return the beef to the skillet and incorporate the taco seasoning and water; simmer for 5 minutes until the liquid has reduced and coated the meat.
Heat the flour tortillas in a dry pan or microwave for 20 seconds until pliable.
Lay each tortilla flat and distribute 0.5 cups of rice and 0.25 cups of black beans in the center.
Top the rice and beans with 0.25 of the seasoned beef mixture and 0.25 cups of shredded cheese.
Add salsa, sour cream, and shredded lettuce to the layered filling.
Fold the parallel sides of the tortilla inward over the filling, then roll from the bottom edge tightly to create a sealed cylinder.
Optional: Place the assembled burrito seam-side down on a hot griddle for 60 seconds to seal the fold and add texture.