Heat 2 tablespoons oil in a saucepan over medium heat
Add 2 tablespoons all-purpose flour and whisk for 1 minute
Stir in 2 tablespoons chili powder, 1 teaspoon ground cumin, 1 teaspoon garlic powder, and 1/2 teaspoon salt
Slowly whisk in 2 cups chicken or vegetable broth
Add 1 tablespoon tomato paste or 1/2 cup tomato sauce
Bring to a simmer, whisking until smooth
Reduce heat and cook for 5 to 10 minutes, stirring occasionally
Adjust thickness with more broth if needed
Taste and add more salt or chili powder if desired
Use immediately or cool and store for later use