Pre-heat oven to 350°F.

If using chicken cut chicken into cubes and cook until lightly browned.

If using ground beef (93% fat-free) cook until lightly browned.

Removes meat from skillet.

After wiping skillet out add the milk and flour. Using a whisk blend until flower is gone. Over medium heat mixture until thickened, constantly whisking to prevent clumping.

Add meat, cheese, cumin, & chili powder to sauce. Mix well.

Place a tortilla on the bottom of a 9" casserole pan. Spoon 1/4 of the meat mixture evenly over the tortilla.

Repeat until done.

Sprinkle 2 tbsp of cheese on the top. Cover with aluminum foil.

Bake for approx 15 minutes or until cheese is melted.

Cut into 6 slices.