Brown the ground beef; drain.
Add taco seasoning and water.
Simmer for a couple minutes.
Add refried beans and mix together and take off heat.
In a medium sauce pan add the sauce ingredients; cream of chicken, milk and salsa and cook until warm.
Pour half of the sauce in the bottom of a greased 9 x 13 in pan.
Put equal amounts of filling on each shell, about 3 tablespoons.
Roll up the enchiladas and put in the dish.
Cover with cheese and remaining sauce.
Bake at 35o degrees for 30 minutes.