Heat olive oil in a large skillet set over medium heat.
Add onions and cook for 2 minutes; stir in garlic and cook for 20 seconds.
Stir in the ground beef; cook until meat is browned, about 8 minutes, mixing and breaking up the beef with a wooden spoon.
Stir in the taco seasoning; then stir in the tomato salsa.
Reduce heat to a simmer and continue to cook for 2 minutes, or until mixture is heated through and a bit thickened.
Remove from heat and set aside.
Combine pinto beans and water (or beef broth) in a blender or a food processor; process for about a minute, or until mixture is smooth.
Add the beans mixture to the beef mixture and stir until combined.
Stir in the cheese.
Add two tablespoons of cooked rice, if using, to the center of each tortilla.
Add 1/2 cup of the beef mixture over the rice.
Fold the ends and sides over the filling and roll up.
Wrap each burrito in wax paper; then wrap in foil.
Place burritos inside a gallon-sized ziploc bag; label the bag with the date you made them.
Freeze burritos for up to 2 months.