Preheat oven to 350 degrees. Line a 9” square pan with foil and spray liberally with cooking spray.
Mix cake mix, pumpkin, egg, pumpkin pie spice, and flour with a hand mixer or stand mixer. Batter will be gooey.
Press half the batter into the prepared pan. I found it easier to spray my hands with cooking spray before pressing so the batter wouldn’t stick to my hands.
Sprinkle pecans and toffee bits over the top of the bottom layer. Pour sweetened condensed milk over evenly over the nuts and toffee bits. Tip: spray your measuring cup with cooking spray, then pour the sweetened condensed milk into the cup. It will pour out easier. Note: you can transfer any leftover milk to a small sealable container and freeze until you need it again.
Drop spoonfuls of the remaining dough evenly over the top of the bars. Spray your hands again and press gently to evenly cover.
Bake for about 25 minutes, until they are golden around the edges. Cool completely before slicing. (I often refrigerate them for a few hours before cutting.)